Finance Act 2012

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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.

137.— (1) Schedule 24A to the Principal Act is amended—

(a) in Part 1—

(i) by inserting the following between paragraphs 1A and 1:

“1AA. The Double Taxation Relief (Taxes on Income and on Capital) (Republic of Armenia) Order 2012 ( S.I. No. 21 of 2012 ).”,

(ii) by inserting the following after paragraph 14:

“14A. The Double Taxation Relief (Taxes on Income and on Capital) (Federal Republic of Germany) Order 2012 ( S.I. No. 22 of 2012 ).”,

(iii) by inserting the following after paragraph 31:

“31A. The Double Taxation Relief (Taxes on Income and Capital Gains) (Republic of Panama) Order 2012 ( S.I. No. 25 of 2012 ).”,

and

(iv) by inserting the following between paragraphs 35 and 35A:

“35AA. The Double Taxation Relief (Taxes on Income) (Kingdom of Saudi Arabia) Order 2012 ( S.I. No. 26 of 2012 ).”,

and

(b) in Part 3—

(i) by inserting the following after paragraph 4:

“4A. The Exchange of Information Relating to Tax Matters (Grenada) Order 2012 ( S.I. No. 23 of 2012 ).”,

and

(ii) by inserting the following after paragraph 9:

“10. The Exchange of Information Relating to Tax Matters (Republic of Vanuatu) Order 2012 ( S.I. No. 24 of 2012 ).”.

(2) This section applies on and from the date of the passing of this Act.