§
Resolved,
That the Agreement made the fourteenth day of April, nineteen hundred and twenty-six, between the British Government and the Government of the Irish Free State in respect of double Income Tax be confirmed, and that for the purposes of the said Agreement persons resident in Great Britain or Northern Ireland, whether or not also resident in the Irish Free State, shall be chargeable with Income Tax (including Super-tax) in respect of property situate and profits or gains arising in the Irish Free State in such manner and subject to such rules as Parliament may provide by any Act of the present Session relating to finance.