No. 8/1923:

DOUBLE TAXATION (RELIEF) ACT, 1923

ARRANGEMENT OF SECTIONS

1 Executive Council may make provisional arrangement for relief.

2 Governor-General may confirm a provisional arrangement.

3 Duration of order made under this Act.

4 Orders to be laid before Dáil Eireann.

5 Relaxation of obligation as to secrecy.

6 Short Title.

AN ACT TO AUTHORISE THE MAKING OF ARRANGEMENTS WITH THE GOVERNMENT OF GREAT BRITAIN FOR GRANTING RELIEF FROM DOUBLE TAXATION WHEREVER THERE IS A CHARGE BOTH TO AN IRISH FREE STATE TAX AND TO A CORRESPONDING BRITISH TAX IN RESPECT OF THE SAME SUBJECT MATTER.

[28th March, 1923.]

BE IT ENACTED BY THE OIREACHTAS OF SAORSTAT EIREANN AS FOLLOWS:—

1.—Wherever under any law from time to time in force in Great Britain or in Northern Ireland any tax is for the time being payable in respect of a subject of charge in respect of which a corresponding tax is payable in Saorstát Eireann it shall be lawful for the Executive Council of Saorstát Eireann to enter into a provisional arrangement with the British Government and if the case shall so require with the consent of the Government of Northern Ireland for the granting of relief in cases where there is a charge both to the Irish Free State Tax and to the British Tax in respect of the same subject matter.

2.—It shall be lawful for the Governor-General of the Irish Free State by order made on the advice of the Executive Council to confirm any such provisional arrangement as is mentioned in the foregoing section, and thereupon such provisional arrangement shall, as from the date of such order or any later date specified in such order, but subject to the provisions of this Act, have effect as if enacted in this Act.

3.—An order made by the Governor-General of the Irish Free State under this Act shall only have effect by virtue of this Act if and so long as the arrangement confirmed by such order, in so far as it relates to the relief to be granted from the British Tax, has the effect of law in Great Britain or in Northern Ireland as the case may be.

4.—Every Order made by the Governor-General of the Irish Free State under this Act shall forthwith be laid before Dáil Eireann, and if Dáil Eireann shall within twenty-one days on which it has sat next after such order was laid before it pass a resolution requiring the revocation of such order, such order shall be revoked and annulled accordingly, but without prejudice to the validity of anything previously done under such order.

5.—The obligation as to secrecy imposed by any enactment with regard to a tax to which an order made by the Governor-General of the Irish Free State under this Act relates shall not prevent the disclosure to any authorised officer of the British Government of such facts as may be necessary to enable relief to be duly given in accordance with the arrangements confirmed by such order.

6.—This Act may be cited as the Double Taxation (Relief) Act, 1923 .