Finance Act 2011
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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. |
80.— (1) Schedule 24A to the Principal Act is amended— | |
(a) in Part 1 by inserting the following before paragraph 1: | ||
“1A. The Double Taxation Relief (Taxes on Income) (Republic of Albania) Order 2011 ( S.I. No. 16 of 2011 ).”, | ||
(b) in Part 1 by substituting the following for paragraph 2: | ||
“2. The Double Taxation Relief (Taxes on Income) (Republic of Austria) Order 1967 ( S.I. No. 250 of 1967 ), the Double Taxation Relief (Taxes on Income and Capital Gains) (Republic of Austria) Order 1988 ( S.I. No. 29 of 1988 ) and the Double Taxation Relief (Taxes on Income and Capital Gains) (Republic of Austria) Order 2011 ( S.I. No. 30 of 2011 ).”, | ||
(c) in Part 1 by substituting the following for paragraph 14: | ||
“14. The Double Taxation Relief (Taxes on Income and Capital and Gewerbesteuer (Trade Tax)) (Federal Republic of Germany) Order 1962 ( S.I. No. 212 of 1962 ) and the Double Taxation Relief (Taxes on Income and on Capital) (Federal Republic of Germany) Order 2011 ( S.I. No. 31 of 2011 ).”, | ||
(d) in Part 1 by inserting the following after paragraph 15: | ||
“15A. The Double Taxation Relief (Taxes on Income) (Hong Kong Special Administrative Region) Order 2011 ( S.I. No. 17 of 2011 ).”, | ||
(e) in Part 1 by inserting the following after paragraph 22: | ||
“22A. The Double Taxation Relief (Taxes on Income) (State of Kuwait) Order 2011 ( S.I. No. 21 of 2011 ).”, | ||
(f) in Part 1 by substituting the following for paragraph 26: | ||
“26. The Double Taxation Relief (Taxes on Income) (Malaysia) Order 1998 ( S.I. No. 495 of 1998 ) and the Double Taxation Relief (Taxes on Income) (Malaysia) Order 2011 ( S.I. No. 32 of 2011 ).”, | ||
(g) in Part 1 by inserting the following after paragraph 27A: | ||
“27B. The Double Taxation Relief (Taxes on Income) (Montenegro) Order 2011 ( S.I. No. 18 of 2011 ). | ||
27C. The Double Taxation Relief (Taxes on Income) (Kingdom of Morocco) Order 2011 ( S.I. No. 19 of 2011 ).”, | ||
(h) in Part 1 by inserting the following after paragraph 35A: | ||
“35B. The Double Taxation Relief (Taxes on Income) (Republic of Singapore) Order 2011 ( S.I. No. 34 of 2011 ).”, | ||
(i) in Part 1 by substituting the following for paragraph 38: | ||
“38. The Double Taxation Relief (Taxes on Income and Capital Gains) (Republic of South Africa) Order 1997 ( S.I. No. 478 of 1997 ) and the Double Taxation Relief (Taxes on Income and Capital Gains) (Republic of South Africa) Order 2011 ( S.I. No. 33 of 2011 ).”, | ||
(j) in Part 1 by inserting the following after paragraph 41A: | ||
“41B. The Double Taxation Relief (Taxes on Income and Capital Gains) (United Arab Emirates) Order 2011 ( S.I. No. 20 of 2011 ).”, | ||
(k) in Part 3 by inserting the following after paragraph 1: | ||
“1A. The Exchange of Information Relating to Tax Matters (Antigua and Barbuda) Order 2011 ( S.I. No. 22 of 2011 ). | ||
1B. The Exchange of Information Relating to Tax Matters (Belize) Order 2011 ( S.I. No. 23 of 2011 ).”, | ||
(l) in Part 3 by inserting the following after paragraph 2: | ||
“2A. The Exchange of Information Relating to Taxes (British Virgin Islands) Order 2011 ( S.I. No. 24 of 2011 ).”, | ||
(m) in Part 3 by inserting the following after paragraph 3: | ||
“3A. The Exchange of Information Relating to Tax Matters (Cook Islands) Order 2011 ( S.I. No. 25 of 2011 ).”, | ||
and | ||
(n) in Part 3 by inserting the following after paragraph 8: | ||
“8A. The Exchange of Information Relating to Tax Matters (Republic of the Marshall Islands) Order 2011 ( S.I. No. 26 of 2011 ). | ||
8B. The Exchange of Information Relating to Tax Matters (Saint Lucia) Order 2011 ( S.I. No. 27 of 2011 ). | ||
8C. The Exchange of Information Relating to Tax Matters (Saint Vincent and the Grenadines) Order 2011 ( S.I. No. 28 of 2011 ). | ||
8D. The Exchange of Information Relating to Tax Matters (Samoa) Order 2011 ( S.I. No. 29 of 2011 ).”. | ||
(2) This section applies as on and from the date of the passing of this Act. |