HC Deb 07 April 1927 vol 204 c2292W

asked the Chancellor of the Exchequer whether he is aware that the treaty between His Majesty's-Government and the Irish Free State Government dealing with double liability for Income Tax contains no provision exempting British residents from Irish Corporation Profits Tax; and whether he-will take steps to secure a revision of the treaty in order to remedy this-anomaly?


In view of the termination of British Corporation Profits Tax by Section 34 of the Finance Act, 1924, arrangements for relief from double taxation to British and Irish Free State Corporation Profits Tax are not required.