Finance Act, 1926
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Confirmation of Agreement. |
2.—(1) The Agreement set forth in Part I of the First Schedule to this Act is hereby confirmed and shall have effect with respect to exemption or relief to be granted from Saorstát Eireann income tax and super-tax for the year beginning on the 6th day of April, 1926, and every subsequent year in which the said Agreement has, by virtue of an Act of the British Parliament, effect with respect to exemption or relief to be granted from British income tax and super-tax for that year. | |
(2) For the purpose of giving effect to the said Agreement, the Income Tax Acts in relation to persons resident in Saorstát Eireann, whether they are or are not also resident in Great Britain or Northern Ireland, and in relation to claims by persons resident in Great Britain or Northern Ireland, shall for any year for which the said Agreement is in force have effect subject to the modifications set forth in Part II of the First Schedule to this Act. |