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A.D. 1928.

THIRD SCHEDULE.

AMENDED RATES OF DUTY IN THE CASE OF
CERTAIN MECHANICALLY PROPELLED VEHICLES.

Paragraph to be substituted for paragraph 3 of the
Second Schedule to the Finance Act, 1920.

3. Vehicles, being hackney carriages as defined in section four of the Customs and Inland Revenue Act, 1888:

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For the purposes of this paragraph the number of persons mentioned does not include the driver of the vehicle and the seating capacity of a vehicle shall be determined in accordance 30 with provisions made by regulations under section twelve of the Roads Act, 1920.

In this paragraph and paragraph five of this schedule, the expression "pneumatic tyres" means such tyres as may be declared by regulations made under the said section twelve to be 35 pneumatic tyres within the meaning of this paragraph and the said paragraph five.

Paragraph to be substituted for paragraph 5 of the A.D. 1928. Second Schedule to the Finance Act, 1920.

5. Vehicles, including tricycles weighing more than 8 cwt. unladen, constructed or adapted for use and used for the 5 conveyance of goods or burden of any description, whether in the course of trade or otherwise

3RD SCH. -cont.

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For the purposes of the foregoing paragraph (c), a vehicle registered under the Roads Act, 1920, in the name of a person 40 engaged in agriculture shall not be deemed to be used otherwise than solely by that person for the purpose of the conveyance of the produce of, or of articles required for the purposes of, the agricultural land which he occupies by reason only that on an occasion when the vehicle is being used by that person for that 45 purpose it is also used for the conveyance for some other person engaged in agriculture of the produce of, or articles required for

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the purposes of, agricultural land occupied by that other person A.D. 1928. if it is shown

(a) that the vehicle is so used only occasionally;

(b) that the goods conveyed for that other person represent
only a small proportion of the total amount of goods
which the vehicle is conveying on that occasion;

(c) that no payment or reward of any kind is, or is agreed
to be, made or given for the conveyance of the goods of
that other person.

3RD SCH.

-cont.

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FOURTH SCHEDULE.

AGREEMENT MADE THE 25TH DAY OF APRIL, 1928,
BETWEEN THE BRITISH GOVERNMENT AND THE
GOVERNMENT OF THE IRISH FREE STATE AMENDING
THE AGREEMENT MADE ON THE 14TH DAY OF
APRIL, 1926, BETWEEN THE SAID GOVERNMENTS
IN RESPECT OF DOUBLE INCOME TAX.

With a view to making such alterations in the Agreement made the 14th April 1926, between the British Government and the Government of the Irish Free State in respect of Double 20 Income Tax as may be necessary in consequence of the alterations in the British Income Tax Acts effected by the British Finance Act, 1927, and of the alterations contemplated in the Irish Free State Income Tax Acts, it is hereby agreed between the said Governments that the said Agreement shall be amended as 25 follows:

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1.-(a) In Article 1 (a) of the said Agreement the words "British income tax" shall as respects the year 1928-29 and any subsequent year be construed as meaning British income tax charged or chargeable at the standard rate and the expression "British super-tax shall for the year 1928-29 include British sur-tax and shall for subsequent years mean British sur-tax.

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(b) In Article 1 (b) of the said Agreement the expression "Irish Free State super-tax" shall for the year 1928-29 include Irish Free State sur-tax and shall for subsequent years mean Irish Free State sur-tax.

2. The following Article shall be substituted for Article 2 of the said Agreement:—

2.-(1) Relief from double taxation in respect of income tax 40 (including sur-tax) in the case of any person who is resident both

A.D. 1928. in Great Britain or Northern Ireland and in the Irish Free State shall be allowed from British income tax and Irish Free State tax respectively in accordance with and under the provisions of Section 27 of the Finance Act, 1920, provided that

4TH SCH. -cont.

(a) the rate of relief to be allowed from British income tax 5 shall be one half of that person's appropriate rate of British income 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 tax
shall be one half of that person's appropriate rate of 10
British income tax or one half of his appropriate rate of
Irish Free State tax, whichever is the lower,

(c) the appropriate rate of British income tax for any year
shall in the case of a person whose income is chargeable
to British income tax at the standard rate only be a 15
rate ascertained by dividing the amount of tax payable
by him for that year in respect of his total income
(before deduction of any relief granted in respect of life
assurance premiums or any relief granted under the
provisions of section 27 of the Finance Act, 1920, 20
as amended by this Article) by the amount of his total
income, and shall in the case of a person part of whose
total income is chargeable to British income tax at a
rate or rates in excess of the standard rate be the sum
of the following rates:-

(i) the rate which would have been the appropriate rate in the case of that person if his income had been chargeable at the standard rate only, and

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(ii) the rate ascertained by dividing the amount of the British sur-tax payable by that person for that 30 year by the amount of his total income for that year, (d) the appropriate rate of Irish Free State tax for any year shall in the case of a person whose income is chargeable in the Irish Free State to income tax only be a rate ascertained by dividing the amount of tax payable by 35 him for that year in respect of his total income (before deduction of any relief granted in respect of life assurance premiums or any relief granted under the provisions of Section 27 of the Finance Act, 1920, as amended by this Article) by the amount of his total 40 income, and shall in the case of a person whose income is chargeable to Irish Free State sur-tax be the sum of the following rates:-

(i) the rate which would have been the appropriate rate in the case of that person if his income had been 45 chargeable to income tax only, and

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