Finance Act, 1933
Further relief in respect of certain double residents. |
2.—Where the Revenue Commissioners are satisfied in respect of any person— | |
(a) that such person is entitled under article 2 of the Agreement set out in the First Schedule to the Finance Act, 1928 (No. 11 of 1928), to be allowed relief from double taxation for any particular year, and | ||
(b) that the principal place of abode of such person for the said year was situate in Great Britain or Northern Ireland, and | ||
(c) that such person did not in the said year spend in the aggregate more than six months in Saorstát Eireann, and | ||
(d) that the total amount of income tax and sur-tax (including British as well as Saorstát Eireann income tax and sur-tax) payable by such person for the said year after deduction of all such relief from double taxation as aforesaid exceeds the total amount of British income tax and sur-tax which would have been payable by such person for the said year if he had not been resident in Saorstát Eireann for that year, | ||
the Revenue Commissioners may grant to such person such further relief from Saorstát Eireann income tax and sur-tax as in their opinion is just, but not exceeding the amount by which the total amount of income tax and sur-tax (including British as well as Saorstát Eireann income tax and sur-tax) mentioned in the foregoing paragraph (d) of this section exceeds the total amount of British income tax and sur-tax mentioned in that paragraph. |