Finance Act 2015

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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)

80. Schedule 24A to the Principal Act is amended—

(a) in Part 1—

(i) by inserting the following after paragraph 11:

“11A. The Double Taxation Relief (Taxes on Income) (Federal Democratic Republic of Ethiopia) Order 2015 ( S.I. No. 435 of 2015 ).”,

(ii) by substituting the following 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 ) and the Double Taxation Relief (Taxes on Income and on Capital) (Federal Republic of Germany) Order 2015 ( S.I. No. 438 of 2015 ).”,

(iii) by substituting the following for paragraph 31:

“31. The Double Taxation Relief (Taxes on Income) (Pakistan) Order 1974 ( S.I. No. 260 of 1974 ) and the Double Taxation Relief (Taxes on Income) (Pakistan) Order 2015 ( S.I. No. 436 of 2015 ).”,

and

(iv) by substituting the following for paragraph 44:

“44. The Double Taxation Relief (Taxes on Income) (Republic of Zambia) Order 1973 ( S.I. No. 130 of 1973 ) and the Double Taxation Relief (Taxes on Income and Capital Gains) (Republic of Zambia) Order 2015 ( S.I. No. 437 of 2015 ).”,

and

(b) in Part 3—

(i) by inserting the following after paragraph 1A:

“1AA. The Exchange of Information Relating to Tax Matters (Argentine Republic) Order 2015 ( S.I. No. 439 of 2015 ).”,

(ii) by inserting the following after paragraph 1AA (inserted by sub paragraph (i)):

“1AB. The Exchange of Information Relating to Tax Matters (Commonwealth of The Bahamas) Order 2015 ( S.I. No. 440 of 2015 ).”,

and

(iii) by inserting the following after paragraph 8AA:

“8AB. The Exchange of Information Relating to Tax Matters (Saint Christopher (Saint Kitts) and Nevis) Order 2015 ( S.I. No. 441 of 2015 ).”.