DT9850 - Double Taxation Relief Manual: Guidance by country: Ireland: Agreements
The comprehensive agreement (SI1976/2151) and protocol (SI1976/2152) entered into force on 23 December 1976 and has effect
a) In the United Kingdom for
i) Income Tax (other than Income Tax on salaries, wages, remuneration and governmental pensions) from 1976-77,
ii) Income Tax on salaries, wages, remuneration and governmental pensions from 1977-78,
iii) Capital Gains Tax from 1976-77,
iv) Corporation Tax from 6 April 1976,
v) Petroleum Revenue Tax from 1 January 1976.
b) In Ireland for:
i) Income Tax (other than Income Tax on salaries, wages, remuneration and governmental pensions) from 1976-77,
ii) Income Tax on salaries, wages, remuneration and governmental pensions from 1977-78,
iii) Capital Gains Tax from 1976-77,
iv) Corporation Tax from 1 April 1974.
An amending agreement (SI1995/764) adding provisions on pension scheme contributions (see DT9892) had effect in the United Kingdom from 1 April 1994 in respect of Corporation Tax and 6 April 1994 in respect of Income Tax.
A further amending agreement (SI1998/3151) replacing the dividend, capital gains, government service and other income articles and revising the permanent establishment and interest articles had effect in the United Kingdom from 1 April 1999 in respect of Corporation Tax and 6 April 1999 in respect of Income Tax.
If using the HMRC Intranet, the agreements can be viewed through the 바카라 사이트śNew treaties/protocols in force바카라 사이트ť link on the sidebar. On the HMRC web-site, searching for 바카라 사이트śTreaties in force Ireland바카라 사이트ť will provide a link to the treaty.
The text of the Tax Treaty can be found via /government/publications/ireland-tax-treaties