Taxes Consolidation Act 1997 – Schedule 24A Part 4

Orders Pursuant to Section 826(1C) in Relation to the Recovery of Tax and in Relation to Other Matters Relating to Tax

Part 4 of Schedule 24A lists the statutory instrument made pursuant to section 826(1C) giving effect to arrangements for the mutual recovery of tax and other related matters between Ireland and other jurisdictions.

• Part 4 was inserted into Schedule 24A by section 104(1)(g) of the Finance Act 2013 and contains a single entry: the Mutual Assistance in Tax Matters Order 2013 (S.I. No. 34 of 2013).
• The order was made under the authority of section 826(1C) of TCA 1997, which empowers the Government to give effect by order to international arrangements for mutual assistance in tax recovery.
• The order provides the domestic legal framework for Irish Revenue to cooperate with tax authorities in other EU Member States in recovering outstanding tax debts across borders, giving effect to EU Council Directive 2010/24/EU.
• Schedule 24A is organised into separate parts: Part 1 lists double taxation relief orders, Part 3 lists exchange of information orders, and Part 4 covers orders relating to the recovery of tax and other tax matters.