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Section 65.
The Government of the United Kingdom of Great Britain and Northern Ireland and the Government of the Republic of Ireland ;
With a view to extending for a further year the arrangements concerning dividends provided by the Agreement made between them on 2nd May 1973 which amended certain provisions of the Agreement made on 14th April 1926 between the British Government and the Government of the Irish Free State in respect of Double Income Tax;
Have agreed as follows:
Notwithstanding the provisions of Article 4 of the Agreement made on 2nd May 1973 the amendments made by paragraph (2) of Article 1 and Article 2 of that Agreement to paragraphs (a) and (b) of Article 1 of the Agreement made on 14th April 1926 shall have effect as respects dividends paid on or after 6th April 1975 and not later than 5th April 1976.
This Agreement shall enter into force on the exchange of Notes confirming that the necessary steps have been taken to give it the force of law in the United Kingdom and the Republic of Ireland.
In witness whereof the undersigned, duly authorised thereto by their respective Governments, have signed this Agreement. Done in two originals at London this 3rd day of June 1975.
For the Government of the United Kingdom of Great Britain and Northern Ireland: | For the Government of the Republic of Ireland: |
Roy Hattersley | Donal O'Sullivan. |
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