Taxes Consolidation Act 1997 Schedule 24A Part 2

Arrangements, Pursuant to Section 826(1A) in Relation to Affording Relief from Double Taxation of Air Transport Undertakings and their Employees, Made by the Government and Specified in Orders Made by the Government

Schedule 24A Part 2 lists the bilateral air transport double taxation agreements made by the Government under section 826(1A), affording relief from double taxation of air transport undertakings and their employees.

• Part 2 of Schedule 24A identifies the countries with which the Government has made arrangements specifically covering the taxation of air transport undertakings and their employees.
• The agreement with the Union of Soviet Socialist Republics was given effect by S.I. No. 349 of 1987 (Double Taxation Relief (Air Transport Undertakings and their Employees) (Union of Soviet Socialist Republics) Order 1987).
• These arrangements are made under the authority of section 826(1A), which empowers the Government to enter into agreements for the relief of double taxation in relation to air transport operations.
• Schedule 24A Part 2 was inserted into the Taxes Consolidation Act 1997 by section 35(1)(b) of the Finance Act 2007.