Finance Act 2010

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Amendment of Schedule 24A (arrangements made by the Government with the government of any territory outside the State in relation to affording relief from double taxation and exchanging information in relation to tax) to Principal Act.

158.— (1) Schedule 24A to the Principal Act is amended—

(a) in Part 1—

(i) by inserting the following after paragraph 2:

“2A. The Double Taxation Relief (Taxes on Income and Capital Gains) (Kingdom of Bahrain) Order 2010 ( S.I. No. 24 of 2010 ).

2B. The Double Taxation Relief (Taxes on Income and on Capital) (Republic of Belarus) Order 2010 ( S.I. No. 25 of 2010 ).”,

(ii) by inserting the following after paragraph 3:

“3A. The Double Taxation Relief (Taxes on Income and Capital Gains) (Bosnia and Herzegovina) Order 2010 ( S.I. No. 17 of 2010 ).”,

(iii) by inserting the following after paragraph 13:

“13A. The Double Taxation Relief (Taxes on Income) (Georgia) Order 2010 ( S.I. No. 18 of 2010 ).”,

(iv) by inserting the following after paragraph 27:

“27A. The Double Taxation Relief (Taxes on Income) (Republic of Moldova) Order 2010 ( S.I. No. 19 of 2010 ).”,

and

(v) by inserting the following after paragraph 35:

“35A. The Double Taxation Relief (Taxes on Income) (Republic of Serbia) Order 2010 ( S.I. No. 20 of 2010 ).”,

and

(b) in Part 3—

(i) by renumbering paragraph 1 as paragraph 6,

(ii) by inserting the following before paragraph 6 (as renumbered by subparagraph (i)):

“1. The Exchange of Information Relating to Taxes (Anguilla) Order 2010 ( S.I. No. 21 of 2010 ).

2. The Exchange of Information Relating to Taxes (Bermuda) Order 2010 ( S.I. No. 22 of 2010 ).

3. The Agreement Concerning Information on Tax Matters (Cayman Islands) Order 2010 ( S.I. No. 23 of 2010 ).

4. The Exchange of Information Relating to Taxes (Gibraltar) Order 2010 ( S.I. No. 26 of 2010 ).

5. The Exchange of Information Relating to Tax Matters and Double Taxation Relief (Taxes on Income) (Guernsey) Order 2010 ( S.I. No. 27 of 2010 ).”,

and

(iii) by inserting the following after paragraph 6 (as renumbered by subparagraph (i)):

“7. The Exchange of Information Relating to Tax Matters and Double Taxation Relief (Taxes on Income) (Jersey) Order 2010 ( S.I. No. 28 of 2010 ).

8. The Exchange of Information Relating to Taxes (Liechtenstein) Order 2010 ( S.I. No. 29 of 2010 ).

9. The Exchange of Information Relating to Taxes (Turks and Caicos Islands) Order 2010 ( S.I. No. 30 of 2010 ).”.

(2) This section applies as on and from the date of the passing of this Act.