Taxes Consolidation Act 1997 Schedule 25

Convention between the Government of Ireland and the Government of the United States of America for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income

Schedule 25 contained the text of the convention between the Government of Ireland and the Government of the United States of America for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income. This Schedule has been deleted.

• Schedule 25 set out the full text of the Ireland–United States double taxation convention as originally enacted in the TCA 1997.
• The Schedule was deleted by section 48 of, and Schedule 3 to, the Finance Act 1998, with effect from 1 January 1998 for corporation tax purposes and 6 April 1998 for income tax and capital gains tax purposes.
• The double taxation agreement with the United States, made under section 826 (Double Taxation Relief (Taxes on Income and Capital Gains) (United States of America) Order 1997, S.I. No. 477 of 1997), replaced the convention formerly contained in this Schedule.
• Any relevant double taxation relief provisions applying to Irish and US taxes on income are now governed by the agreement made by statutory instrument under section 826, rather than by this deleted Schedule.