Finance Act 2013
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Provisions relating to exchanging information with tax authorities in certain other territories. |
99.— (1) For the purposes of assisting the prevention and detection of tax evasion, by means of the exchange of information between the Revenue Commissioners and the tax authorities of certain other territories, the Principal Act is amended— | |
(a) in section 826(7) by inserting “or any Protocol to the Convention” after “the Convention” in each place, | ||
(b) in section 912A(1) by substituting the following for the definition of “foreign tax”: | ||
“ ‘foreign tax’ means a tax chargeable under the laws of a territory in relation to which— | ||
(a) arrangements (in this section referred to as ‘the arrangements’) having the force of law by virtue of section 826 or 898P of this Act or section 106 of the Capital Acquisitions Tax Consolidation Act 2003 apply, or | ||
(b) the Convention on Mutual Administrative Assistance in Tax Matters which was done at Strasbourg on 25 January 1988, or any Protocol to the Convention (such Convention or Protocol, as the case may be, referred to in this section as ‘the Convention’), having the force of law by virtue of section 826, applies;”, | ||
and | ||
(c) in section 912A(2) by substituting “in the arrangements or in the Convention” for “in the arrangements”. | ||
(2) This section applies as on and from the date of the passing of this Act. |