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(2) Chun aon oibleagáid faoi Airteagal 2 den Chomhaontú atá leagtha amach sa Tríú Sceideal a ghabhann leis an Acht seo a chomhlíonadh, féadfaidh an Rialtas, le hordú, a ordú nach ndéanfaidh, agus go measfar nach ndearna, aon fhorálacha de na hAchtanna Cánach Ioncaim a shonrófar san ordú, is forálacha a dhéanann difir ar aon slí do dhíolúintí ó cháin ioncaim i gcás daoine a chónaíonn sa Stát, difir do dhíolúintí ó cháin ioncaim a theachtann daoine mar dhaoine nach gcónaíonn sa Stát ach a chónaíonn sa Ríocht Aontaithe, agus beidh éifeacht dá réir sin ag aon ordú den sórt sin.
(2) For the purpose of carrying out any obligation under Article 2 of the Agreement set forth in the Third Schedule to this Act, the Government may by order direct that any provisions of the Income Tax Acts specified in the order, being provisions affecting in any way exemptions from income tax of persons resident in the State, shall not affect, and be deemed not to have affected, exemptions from income tax which persons enjoy as not resident in the State but resident in the United Kingdom, and any such order shall have effect accordingly.