Finance Act 2021
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Amendment of Schedule 24A to Principal Act (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) | ||
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83. Schedule 24A to the Principal Act is amended in Part 1— | ||
(a) by the substitution of the following paragraph for paragraph 14A: | ||
“14A. The Double Taxation Relief (Taxes on Income and on Capital) (Federal Republic of Germany) Order 2012 ( S.I. No. 22 of 2012 ), the Double Taxation Relief (Taxes on Income and on Capital) (Federal Republic of Germany) Order 2015 ( S.I. No. 438 of 2015 ) and the Double Taxation Relief (Taxes on Income and on Capital) (Federal Republic of Germany) Order 2021 ( S.I. No. 508 of 2021 ).”, | ||
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(b) by the insertion of the following paragraph after paragraph 22: | ||
“22AA. The Double Taxation Relief (Taxes on Income) (Republic of Kosovo) Order 2021 ( S.I. No. 507 of 2021 ).”. |