Taxes Consolidation Act 1997 Schedule 24A Part 1

Arrangements in Relation to Affording Relief from Double Taxation in Respect of the Taxes Referred to in Section 826(1), Made by the Government and Specified in Orders Made by the Government

Schedule 24A, Part 1 lists the double taxation agreements made by the Government with other countries for the purpose of affording relief from double taxation on income, and in some cases capital and capital gains, as referred to in section 826(1).

• Part 1 catalogues each double taxation agreement by reference to the relevant Statutory Instrument (S.I.) order, covering agreements with over 70 countries and territories worldwide.
• Where an agreement with a particular country has been revised or replaced, multiple S.I. orders are listed for that country, reflecting the original and any subsequent amending or replacement orders.
• The list also includes the EU Arbitration Convention (paragraph 45), which deals with the adjustment of profits of associated enterprises and is given effect by S.I. No. 88 of 1994 as amended.
• The schedule has been extended on numerous occasions by successive Finance Acts from 2007 onwards to add new agreements and update existing ones, most recently by Finance Act 2024.