A.—2

(c) Exemption under this article may be given either by discharge or by repayment of tax, or otherwise, as the case may require. 2. Relief from double taxation in respect # of?income-tax (including super-tax) in the case of any person who is resident both in Great Britain or Northern Ireland and in the Irish Free State shall be allowed from British income-tax and Irish Free 1 State income-tax respectively in accordance with and under the provisions of section 27 of the Finance Act, 1920 : Provided, however, that— (a) The rate of relief to be allowed from British income-tax shall be one-half of that person's appropriate rate of British tax or one-half of his appropriate rate of Irish Free State tax, whichever is the lower : (b) The rate of relief to be allowed from Irish Free State income-tax shall be one-half of that person's appropriate rate of British tax or one-half of his appropriate rate of Irish Free State tax, whichever is the lower : (c) For the purpose of determining that person's appropriate rate of British tax, the rate of British income-tax shall be ascertained by dividing by the amount of his total income from all sources as estimated for income-tax purposes the amount of tax payable by him on that income before deduction of any relief granted in respect of life-assurance premiums or any relief granted under the provisions of the said section 27 'as amended by this article, and the rate of British super-tax shall be ascertained by dividing the amount of the super-tax payable by that person by the amount of his total income from all sources as estimated for super-tax purposes : (d) For the purpose of determining that person's appropriate rate of Irish Free State tax, the rate of Irish Free State income-tax shall be ascertained by dividing by the amount of his total income from all sources as estimated for income-tax purposes the amount of tax payable by him on that income before deduction of any relief granted in respect of life-assurance premiums or any relief granted under the provisions of the said section 27 as amended by this article, and the rate of Irish Free State super-tax shall be ascertained by dividing the amount of the super-tax payable by that person by the amount of his total income from all sources as estimated for super-tax purposes. 3. (a) Any person who is entitled to exemption from British income-tax by virtue of Article 1 (a) of this agreement in respect of property situate and profits or gains arising in Great Britain or Northern Ireland shall, if and so far as the Oireachtas of the Irish Free State so provides, and subject to any exemption or relief to which he may be entitled under the laws in force in the Irish Free State, be chargeable to Irish Free State income-tax in respect of such property profits or gains. (b) Any person who is entitled to exemption from Irish Free State income-tax by virtue of Article I (b) of this agreement in respect of property situate and profits or gains arising in the Irish Free State shall, if and so far as the British Parliament so provides, and subject to any exemption or relief to which he may be entitled under the laws in force in Great Britain and Northern Ireland, be chargeable to British income-tax in respect of such property profits or gains. (c) Any person who is entitled to relief by virtue of Article 2 of this agreement shall, subject to such relief, be chargeable, if and so far as the British Parliament so provides, to British income-tax in respect of property situate and profits or gains arising in the Irish Free State in like manner in all respects as if he were resident in Great Britain or Northern Ireland but not resident in the Irish Free State, and shall, subject to such relief as aforesaid, be chargeable, if and so far as the Oireachtas of the Irish Free State so provides, to Irish Free State income-tax in respect of property situate and profits or gains arising in Great Britain or Northern Ireland in like manner in all respects as if he were resident in the Irish Free State but not resident in Great Britain or Northern Ireland. 4. For the purposes of this agreement a company, whether incorporated by or under the laws of Great Britain or of Northern Ireland or of the Irish Free State or otherwise, shall be deemed to be resident in that country only in which its business is managed and controlled. 5. The Commissioners of Inland Revenue and the Revenue Commissioners may from time to time make arrangements generally for carrying out this agreement, and may in particular make such arrangements as may be practicable to avoid the collection of both British and Irish Free State income-tax on the same income without allowance for any relief due under this agreement-, and the Commissioners of Inland Revenue and the Revenue Commissioners may make such regulations as they respectively think fit for carrying out such arrangements. 6. The obligation as to secrecy imposed by any enactment with regard to income-tax shall not prevent the disclosure by any authorized officer of the British Government to any authorized officer of the Government of the Irish Free State, or by any authorized officer of the Government of the Irish Free State to any authorized officer of the British Government, of such facts as may be necessary to enable full effect to be given to this agreement. 7. Any question that may arise between the parties to this agreement as to the interpretation of this agreement or as to any matter arising out of or incidental to the agreement shall be determined by such tribunal as may be agreed between them, and the determination of such tribunal shall, between them, be final. 8. This agreement shall be subject to confirmation by the British Parliament and by the Oireachtas of the Irish Free State, and shall have effect only if and so long as legislation confirming the agreement is in force both in Great Britain and Northern Ireland and in the Irish Free State. Dated this 14th day of April, 1926. Winston S. Churchill, Chancellor of the Exchequer. EarnAn De Blaghd, Minister for Finance, Saorstat Eireann,

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