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Amendment of section 826 of Principal Act (agreements for relief from double taxation)
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79. (1) Section 826 of the Principal Act is amended by—
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(a) inserting the following subsection after subsection (1C):
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“(1D) Where—
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(a) the Government by order declare—
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(i) that arrangements, in relation to any matter referred to in subparagraph (i) or (ii) of subsection (1) (a) and specified in the order, have been made with an authority, other than a government, of a territory outside the State, and
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(ii) that it is expedient that those arrangements should have the force of law,
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and
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(b) the order so made is referred to in Part 1 of Schedule 24A,
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then, subject to this section and to the extent provided for in this section, the arrangements shall, notwithstanding any enactment, have the force of law as if each such order were an Act of the Oireachtas on and from the date of the insertion of a reference to the order into Part 1 of Schedule 24A.”,
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and
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(b) inserting the following subsection after subsection (9):
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“(10) For the purposes of an order under subsection (1D), where an order is made under that subsection in relation to a territory outside the State—
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(a) any reference to country in this Act or any other enactment shall be construed as including a reference to the territory, and
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(b) any reference to government in this Act or any other enactment shall be construed as including a reference to the authority, referred to in subsection (1D), of the territory.”.
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(2) This section comes into operation on the passing of this Act.
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