(f) The terms “resident of one of the territories” and “resident of the other territory” mean a company which is a resident of the United Kingdom or a company which is a resident of the Republic of Ireland, as the context requires;
( f ) The terms "resident of one of the territories" and "resident of the other territory" mean a company which is a resident of the United Kingdom or a company which is a resident of the Republic of Ireland, as the context requires;
(1) The necessary steps shall be taken by means of a Supplemental Charter or of legislation of the Parliament of the United Kingdom of Great Britain and Northern Ireland to secure that the number of members of the Council of the Royal College of Veterinary Surgeons shall be thirty-six of whom thirty-two shall be representatives of the members of the said College resident outside the Irish Free State and shall be elected in the manner provided by the Charters but by the votes of those members only who are resident outside the Irish Free State and the remaining four members (hereinafter referred to as Irish Free State representatives) of the said Council shall be representatives of the members of the said College resident in the Irish Free State and shall be members of the said College who are for the time being registered in the Irish Free State veterinary register and are resident in the Irish Free State and (subject to provisions hereinafter contained in relation to casual vacancies) shall be elected in such manner as may be prescribed by legislation of the Oireachtas of the Irish Free State by the votes only of those members of the said College who are for the time being registered in the Irish Free State veterinary register and are resident in the Irish Free State.
(1) The necessary steps shall be taken by means of a Supplemental Charter or of legislation of the Parliament of the United Kingdom of Great Britain and Northern Ireland to secure that the number of members of the Council of the Royal College of Veterinary Surgeons shall be thirty-six of whom thirty-two shall be representatives of the members of the said College resident outside the Irish Free State and shall be elected in the manner provided by the Charters but by the votes of those members only who are resident outside the Irish Free State and the remaining four members (hereinafter referred to as Irish Free State representatives) of the said Council shall be representatives of the members of the said College resident in the Irish Free State and shall be members of the said College who are for the time being registered in the Irish Free State veterinary register and are resident in the Irish Free State and (subject to provisions hereinafter contained in relation to casual vacancies) shall be elected in such manner as may be prescribed by legislation of the Oireachtas of the Irish Free State by the votes only of those members of the said College who are for the time being registered in the Irish Free State veterinary register and are resident in the Irish Free State.
The British Government and the Government of the Irish Free State, being desirous of concluding an Agreement for the reciprocal exemption from income tax and super-tax of persons who are resident in Great Britain (including Northern Ireland) or in the Irish Free State but are not resident in both countries and for the reciprocal granting of relief from double taxation in respect of income tax (including super-tax) to persons who are resident in both countries, and being desirous of making such supplemental, consequential and incidental provisions as appear necessary or proper for the purposes of such Agreement, have agreed as follows:—
The British Government and the Government of the Irish Free State, being desirous of concluding an Agreement for the reciprocal exemption from income tax and super-tax of persons who are resident in Great Britain (including Northern Ireland) or in the Irish Free State but are not resident in both countries and for the reciprocal granting of relief from double taxation in respect of income tax (including super-tax) to persons who are resident in both countries, and being desirous of making such supplemental, consequential and incidental provisions as appear necessary or proper for the purposes of such Agreement, have agreed as follows:—
(c) Any person who is entitled to relief by virtue of Article 2 of this Agreement shall, subject to such relief, be chargeable, if and so far as the British Parliament so provides, to British income tax in respect of property situate and profits or gains arising in the Irish Free State in like manner in all respects as if he were resident in Great Britain or Northern Ireland but not resident in the Irish Free State and shall, subject to such relief as aforesaid, be chargeable, if and so far as the Oireachtas of the Irish Free State so provides, to Irish Free State income tax in respect of property situate and profits or gains arising in Great Britain or Northern Ireland in like manner in all respects as if he were resident in the Irish Free State but not resident in Great Britain or Northern Ireland.
( c ) Any person who is entitled to relief by virtue of Article 2 of this Agreement shall, subject to such relief, be chargeable, if and so far as the British Parliament so provides, to British income tax in respect of property situate and profits or gains arising in the Irish Free State in like manner in all respects as if he were resident in Great Britain or Northern Ireland but not resident in the Irish Free State and shall, subject to such relief as aforesaid, be chargeable, if and so far as the Oireachtas of the Irish Free State so provides, to Irish Free State income tax in respect of property situate and profits or gains arising in Great Britain or Northern Ireland in like manner in all respects as if he were resident in the Irish Free State but not resident in Great Britain or Northern Ireland.
Resident Magistrates and Police Commissioners Salaries Act, 1874.
Resident Magistrates and Police Commissioners Salaries Act, 1874.
Resident Magistrates (Ireland) Act, 1920.
Resident Magistrates (Ireland) Act, 1920.
(a) Any person who proves to the satisfaction of the Commissioners of Inland Revenue that for any year he is resident in the Irish Free State and is not resident in Great Britain or Northern Ireland shall be entitled to exemption from British income tax for that year in respect of all property situate and all profits or gains arising in Great Britain or Northern Ireland and to exemption from British super-tax for that year.
( a ) Any person who proves to the satisfaction of the Commissioners of Inland Revenue that for any year he is resident in the Irish Free State and is not resident in Great Britain or Northern Ireland shall be entitled to exemption from British income tax for that year in respect of all property situate and all profits or gains arising in Great Britain or Northern Ireland and to exemption from British super-tax for that year.
(b) Any person who proves to the satisfaction of the Revenue Commissioners that for any year he is resident in Great Britain or Northern Ireland and is not resident in the Irish Free State shall be entitled to exemption from Irish Free State income tax for that year in respect of all property situate and all profits or gains arising in the Irish Free State, and to exemption from Irish Free State super-tax for that year.
( b ) Any person who proves to the satisfaction of the Revenue Commissioners that for any year he is resident in Great Britain or Northern Ireland and is not resident in the Irish Free State shall be entitled to exemption from Irish Free State income tax for that year in respect of all property situate and all profit's or gains arising in the Irish Free State, and to exemption from Irish Free State super-tax for that year.
(1) Every person who is registered in the general veterinary register at the time when the Irish Free State register is first established and either is then resident in the Irish Free State or, not being so resident, applies in such manner and within such time as may be prescribed by legislation of the Oireachtas of the Irish Free State for registration in the Irish Free State veterinary register, shall be entitled to be registered in that register without payment of any fee other than such annual fee as may be or become payable under the said legislation.
(1) Every person who is registered in the general veterinary register at the time when the Irish Free State register is first established and either is then resident in the Irish Free State or, not being so resident, applies in such manner and within such time as may be prescribed by legislation of the Oireachtas of the Irish Free State for registration in the Irish Free State veterinary register, shall be entitled to be registered in that register without payment of any fee other than such annual fee as may be or become payable under the said legislation.
(e) The term “resident of the United Kingdom” means any company whose business is managed and controlled in the United Kingdom and which is not incorporated in or under the laws of the Republic of Ireland, and the term “resident of the Republic of Ireland” means any company which is incorporated in or under the laws of the Republic of Ireland and whose business is not managed and controlled in the United Kingdom;
( e ) The term "resident of the United Kingdom" means any company whose business is managed and controlled in the United Kingdom and which is not incorporated in or under the laws of the Republic of Ireland, and the term "resident of the Republic of Ireland" means any company which is incorporated in or under the laws of the Republic of Ireland and whose business is not managed and controlled in the United Kingdom;
(g) The terms “United Kingdom enterprise” and “Irish enterprise” mean respectively an industrial or commercial enterprise or undertaking carried on by a resident of the United Kingdom and an industrial or commercial enterprise or undertaking carried on by a resident of the Republic of Ireland, and the terms “enterprise of one of the territories” and “enterprise of the other territory” mean a United Kingdom enterprise or an Irish enterprise, as the context requires;
( g ) The terms "United Kingdom enterprise" and "Irish enterprise" mean respectively an industrial or commercial enterprise or undertaking carried on by a resident of the United Kingdom and an industrial or commercial enterprise or undertaking carried on by a resident of the Republic of Ireland, and the terms "enterprise of one of the territories" and "enterprise of the other territory" mean a United Kingdom enterprise or an Irish enterprise, as the context requires;
(iii) The fact that a company which is a resident of one of the territories has a subsidiary company which is a resident of the other territory or which carries on a trade or business in that other territory (whether through a permanent establishment or otherwise) shall not of itself constitute that subsidiary company a permanent establishment of its parent company.
(iii) The fact that a company which is a resident of one of the territories has a subsidiary company which is a resident of the other territory or which carries on a trade or business in that other territory (whether through a permanent establishment or otherwise) shall not of itself constitute that subsidiary company a permanent establishment of its parent company.
“In case the church or chapel named in the notice is attached to a parish in which on the date of the notice neither of the parties intending marriage resides, the licence shall not be granted save on production, in case the parties are resident on the date of the notice in the same parish, of the consent of the incumbent of that parish, and in the case the parties are so resident in different parishes, of the consents of the incumbents of those parishes.
"In case the church or chapel named in the notice is attached to a parish in which on the date of the notice neither of the parties intending marriage resides, the licence shall not be granted save on production, in case the parties are resident on the date of the notice in the same parish, of the consent of the incumbent of that parish and, in case the parties are so resident in different parishes, of the consents of the incumbents of those parishes.
1 An alien lawfully resident in the territory of a State shall not be expelled therefrom except in pursuance of a decision reached in accordance with law and shall be allowed:
1 An alien lawfully resident in the territory of a State shall not be expelled therefrom except in pursuance of a decision reached in accordance with law and shall be allowed:
Notwithstanding the provisions of Articles III and IV, profits which a resident of one of the territories derives from operating ships or aircraft shall be exempt from tax in the other territory.
Notwithstanding the provisions of Articles III and IV, profits which a resident of one of the territories derives from operating ships or aircraft shall be exempt from tax in the other territory. [GA]
(i) trí “body of persons not resident in the State” a chur i bhfomhír (a) in ionad “foreign or colonial company, society, adventure, or concern;
(i) by the substitution in subparagraph (a) of "body of persons not resident in the State" for "foreign or colonial company, society, adventure, or concern;
(a) sa chéad mhír cuirfear isteach “or one of them has been a member of a congregation as provided for by this section” i ndiaidh “and resident within such districts”,
( a ) in the first paragraph "or one of them has been a member of a congregation as provided for by this section" shall be inserted after "and resident within such districts".
An individual is domiciled in the State, or in a state other than a Contracting State if, but only if, he is ordinarily resident in the State or in that other state.
An individual is domiciled in the State, or in a state other than a Contracting State if, but only if, he is ordinarily resident in the State or in that other state.
An individual is domiciled in the State, or in a state other than a Contracting State if, but only if, he is ordinarily resident in the State or in that other state.
An individual is domiciled in the State, or in a state other than a Contracting State if, but only if, he is ordinarily resident in the State or in that other state.
Relief from double taxation in respect of income tax (including super-tax) in the case of any person who is resident both in Great Britain or Northern Ireland and in the Irish Free State shall be allowed from British income tax and Irish Free State income tax respectively in accordance with and under the provisions of section 27 of the Finance Act, 1920, provided, however, that—
Relief from double taxation in respect of income tax (including super-tax) in the case of any person who is resident both in Great Britain or Northern Ireland and in the Irish Free State shall be allowed from British income tax and Irish Free State income tax respectively in accordance with and under the provisions of section 27 of the Finance Act, 1920, provided, however, that—
For the purposes of this Agreement a company, whether incorporated by or under the laws of Great Britain or of Northern Ireland or of the Irish Free State or otherwise, shall be deemed to be resident in that country only in which its business is managed and controlled.
For the purposes of this Agreement a company, whether incorporated by or under the laws of Great Britain or of Northern Ireland or of the Irish Free State or otherwise, shall be deemed to be resident in that country only in which its business is managed and controlled.
Provided that, in the case of lands, tenements, hereditaments, or heritages in Great Britain or Northern Ireland in the occupation of a person resident in Saorstát Éireann which, had they been situate in Saorstát Éireann would have been chargeable to tax according to section 187 of the Income Tax Act, 1918, as amended by section 5 of the Finance Act, 1923 (No. 21 of 1923) in respect of the property therein and the occupation thereof on an annual value estimated otherwise than in relation to profits, tax shall be charged under this Rule and the income arising therefrom shall be taken to be an amount (subject to deduction as aforesaid) determined as follows, that is to say:—
Provided that, in the case of lands, tenements, hereditaments, or heritages in Great Britain or Northern Ireland in the occupation of a person resident in Saorstát Eireann which, had they been situate in Saorstát Eireann would have been chargeable to tax according to section 187 of the Income Tax Act, 1918, as amended by section 5 of the Finance Act, 1923 (No. 21 of 1923) in respect of the property therein and the occupation thereof on an annual value estimated otherwise than in relation to profits, tax shall be charged under this Rule and the income arising therefrom shall be taken to be an amount (subject to deduction as aforesaid) determined as follows, that is to say:—
(1) Relief from double taxation in respect of income tax (including sur-tax) in the case of any person who is resident both 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
(1) Relief from double taxation in respect of income tax (including sur-tax) in the case of any person who is resident both 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
(2) Relief from double taxation to super-tax for the year 1928/29 in the case of any person who is resident both in Great Britain or Northern Ireland and in the Irish Free State shall be allowed, in accordance with and under the provisions of Section 27 of the Finance Act, 1920, so far as applicable, from British super-tax for that year and Irish Free State super-tax for that year respectively at one-half of the lower of the two following rates:—
(2) Relief from double taxation to super-tax for the year 1928/29 in the case of any person who is resident both in Great Britain or Northern Ireland and in the Irish Free State shall be allowed, in accordance with and under the provisions of Section 27 of the Finance Act, 1920, so far as applicable, from British super-tax for that year and Irish Free State super-tax for that year respectively at one-half of the lower of the two following rates:—
(2) The Irish Free State representatives shall be persons who are members of the Irish Free State Veterinary Council and (subject to provisions hereinafter contained in relation to casual vacancies) are such members by virtue of their election thereto by the votes of members of the Royal College of Veterinary Surgeons who are for the time being registered in the Irish Free State veterinary register and are resident in the Irish Free State.
(2) The Irish Free State representatives shall be persons who are members of the Irish Free State Veterinary Council and (subject to provisions hereinafter contained in relation to casual vacancies) are such members by virtue of their election thereto by the votes of members of the Royal College of Veterinary Surgeons who are for the time being registered in the Irish Free State veterinary register and are resident in the Irish Free State.
(5) An Irish Free State representative who ceases otherwise than by expiration of his term of office to be a member of the Irish Free State Veterinary Council or ceases to be a member of the Royal College of Veterinary Surgeons or ceases to be resident in the Irish Free State shall be disqualified for being and shall forthwith cease to be an Irish Free State representative.
(5) An Irish Free State representative who ceases otherwise than by expiration of his term of office to be a member of the Irish Free State Veterinary Council or ceases to be a member of the Royal College of Veterinary Surgeons or ceases to be resident in the Irish Free State shall be disqualified for being and shall forthwith cease to be an Irish Free State representative.
Where a dividend is paid by a company which is a resident of the Republic of Ireland to a company which beneficially owns, directly or indirectly, not less than three-quarters of the ordinary share capital of the former company, the credit shall take into account the Irish tax payable by the former company in respect of its profits.
Where a dividend is paid by a company which is a resident of the Republic of Ireland to a company which beneficially owns, directly or indirectly, not less than three-quarters of the ordinary share capital of the former company, the credit shall take into account the Irish tax payable by the former company in respect of its profits.
Where a dividend is paid by a company which is a resident of the United Kingdom to a company which beneficially owns, directly or indirectly, not less than three-quarters of the ordinary share capital of the former company, the credit shall take into account the United Kingdom tax payable by the company in respect of its profits.
Where a dividend is paid by a company which is a resident of the United Kingdom to a company which beneficially owns, directly or indirectly, not less than three-quarters of the ordinary share capital of the former company, the credit shall take into account the United Kingdon tax payable by the company in respect of its profits. [GA]
(b) On any debentures, debenture stock or guaranteed or preference or ordinary stock or shares of any public company either incorporated within the State or which at the time of the purchase of such stocks or shares maintains within the State a register of its shareholders resident within the State, provided that:
( b ) On any debentures, debenture stock or guaranteed or preference or ordinary stock or shares of any public company either incorporated within the State or which at the time of the purchase of such stocks or shares maintains within the State a register of its shareholders resident within the State, provided that:
(2) Leasaítear leis seo fo-alt (1) d'alt 196 den Income Tax Act, 1918, trí “judge of the Circuit Court in whose circuit is situate, in the case of (a) a person who is not resident in the State, (b) the estate of a deceased person, (c) an incapacitated person, or (d) a trust, the place where the assessment was made and, in any other case, the place to which the notice of assessment was addressed” a chur in ionad “recorder or county court judge, as the case may be, having jurisdiction in the place where the assessment was made”.
(2) Subsection (1) of section 196 of the Income Tax Act, 1918, is hereby amended by the substitution of "judge of the Circuit Court in whose circuit is situate, in the case of (a)a person who is not resident in the State, (b) the estate of a; deceased person, (c) an incapacitated person, or (d)a trust, the place where the assessment was made and, in any other case, the place to which the notice of assessment was addressed" for "recorder or county court judge, as the case may be, having jurisdiction in the place where the assessment was made".
“Provided that in the case of a partnership, the precedent partner, or if there is no precedent partner, the factor, agent, receiver, branch, or manager shall be deemed to be the agent of a non-resident partner.”
"Provided that in the case of a partnership, the precedent partner, or if there is no precedent partner, the factor, agent, receiver, branch, or manager shall be deemed to be the agent of a non-resident partner."
An individual is domiciled in a place in the State if, but only if, he is domiciled in the State and is ordinarily resident or carries on any profession, business or occupation in that place.
An individual is domiciled in a place in the State if, but only if, he is domiciled in the State and is ordinarily resident or carries on any profession, business or occupation in that place. [GA]
(2) It shall be competent for such superintendent of the Garda Síochána, on receiving such notice, and for any person resident in the parish in which the club premises are situated, to lodge objections to the grant of the certificate on any of the grounds of objection specified in this Act and it shall be competent for any person to lodge objections to the renewal of the certificate on any such grounds.
(2) It shall be competent for such superintendent of the Garda Síochána, on receiving such notice, and for any person resident in the parish in which the club premises are situated, to lodge objections to the grant of the certificate on any of the grounds of objection specified in this Act and it shall be competent for any person to lodge objections to the renewal of the certificate on any such grounds.
and the resident, owner, tenant, or occupier” síos go dtí “Parliamentary census”, agus na focail deiridh sin san áireamh, a scriosadh, agus tá an t-alt sin 6, arna leasú amhlaidh, leagtha amach sa Tábla a ghabhann leis an alt seo,
and the resident, owner, tenant, or occupier" down to and including "Parliamentary census", and the said section 6, as so amended, is set out in the Table to this section,
2. in matters relating to maintenance, in the courts for the place where the maintenance creditor is domiciled or habitually resident or, if the matter is ancillary to proceedings concerning the status of a person, in the court which, according to its own law, has jurisdiction to entertain those proceedings, unless that jurisdiction is based solely on the nationality of one of the parties;
2. in matters relating to maintenance, in the courts for the place where the maintenance creditor is domiciled or habitually resident or, if the matter is ancillary to proceedings concerning the status of a person, in the court which, according to its own law, has jurisdiction to entertain those proceedings, unless that jurisdiction is based solely on the nationality of one of the parties;
3. which is entered into by the consumer and the other party to the contract, both of whom are at the time of conclusion of the contract domiciled or habitually resident in the same Contracting State, and which confers jurisdiction on the courts of that State, provided that such an agreement is not contrary to the law of that State.
3. which is entered into by the consumer and the other party to the contract, both of whom are at the time of conclusion of the contract domiciled or habitually resident in the same Contracting State, and which confers jurisdiction on the courts of that State, provided that such an agreement is not contrary to the law of that State. [GA]
No security, bond or deposit, however described, shall be required of a party who in one Contracting State applies for enforcement of a judgment given in another Contracting State on the ground that he is a foreign national or that he is not domiciled or resident in the State in which enforcement is sought.
No security, bond or deposit, however described, shall be required of a party who in one Contracting State applies for enforcement of a judgment given in another Contracting State on the ground that he is a foreign national or that he is not domiciled or resident in the State in which enforcement is sought. [GA]
This Convention shall not prevent a Contracting State from assuming, in a convention on the recognition and enforcement of judgments, an obligation towards a third State not to recognize judgments given in other Contracting States against defendants domiciled or habitually resident in the third State where, in cases provided for in Article 4, the judgment could only be founded on a ground of jurisdiction specified in the second paragraph of Article 3.
This Convention shall not prevent a Contracting State from assuming, in a convention on the recognition and enforcement of judgments, an obligation towards a third State not to recognize judgments given in other Contracting States against defendants domiciled or habitually resident in the third State where, in cases provided for in Article 4, the judgment could only be founded on a ground of jurisdiction specified in the second paragraph of Article 3.
2. in matters relating to maintenance, in the courts for the place where the maintenance creditor is domiciled or habitually resident or, if the matter is ancillary to proceedings concerning the status of a person, in the court which, according to its own law, has jurisdiction to entertain those proceedings, unless that jurisdiction is based solely on the nationality of one of the parties;
2. in matters relating to maintenance, in the courts for the place where the maintenance creditor is domiciled or habitually resident or, if the matter is ancillary to proceedings concerning the status of a person, in the court which, according to its own law, has jurisdiction to entertain those proceedings, unless that jurisdiction is based solely on the nationality of one of the parties;
3. which is concluded between a policy-holder and an insurer, both of whom are at the time of conclusion of the contract domiciled or habitually resident in the same Contracting State, and which has the effect of conferring jurisdiction on the courts of that State even if the harmful event were to occur abroad, provided that such an agreement is not contrary to the law of the State;
3. which is concluded between a policy-holder and an insurer, both of whom are at the time of conclusion of the contract domiciled or habitually resident in the same Contracting State, and which has the effect of conferring jurisdiction on the courts of that State even if the harmful event were to occur abroad, provided that such an agreement is not contrary to the law of that State;
3. which is entered into by the consumer and the other party to the contract, both of whom are at the time of conclusion of the contract domiciled or habitually resident in the same Contracting State, and which confers jurisdiction on the courts of that State, provided that such an agreement is not contrary to the law of that State.
3. which is entered into by the consumer and the other party to the contract, both of whom are at the time of conclusion of the contract domiciled or habitually resident in the same Contracting State, and which confers jurisdiction on the courts of that State, provided that such an agreement is not contrary to the law of that State. [GA]
No security, bond or deposit, however described, shall be required of a party who in one Contracting State applies for enforcement of a judgment given in another Contracting State on the ground that he is a foreign national or that he is not domiciled or resident in the State in which enforcement is sought.
No security, bond or deposit, however described, shall be required of a party who in one Contracting State applies for enforcement of a judgment given in another Contracting State on the ground that he [GA] is a foreign national or that he is not domiciled or resident in the State in which enforcement is sought. [GA]
This Convention shall not prevent a Contracting State from assuming, in a convention on the recognition and enforcement of judgments, an obligation towards a third State not to recognize judgments given in other Contracting States against defendants domiciled or habitually resident in the third State where, in cases provided for in Article 4, the judgment could only be founded on a ground of jurisdiction specified in the second paragraph of Article 3.
This Convention shall not prevent a Contracting State from assuming, in a convention on the recognition and enforcement of judgments, an obligation towards a third State not to recognize judgments given in other Contracting States against defendants domiciled or habitually resident in the third State where, in cases provided for in Article 4, the judgment could only be founded on a ground of jurisdiction specified in the second paragraph of Article 3.
An individual is domiciled in a place in the State if, but only if, he is domiciled in the State and is ordinarily resident or carries on any profession, business or occupation in that place.
An individual is domiciled in a place in the State if, but only if, he is domiciled in the State and is ordinarily resident or carries on any profession, business or occupation in that place. [GA]
Féach go háirithe Cinneadh 99Hun-ma513 ón gCúirt Bhunreachtúil, an 26 Bealtaine 2005 (Achoimre Bhéarla le fáil ag http://www.koreanlii.or.kr/w/index.php/99Hun-Ma513?ckattempt=2) agus Cinneadh 2014JHun-ma449 2013 Hun-Ba68 (comhdhlúite), an 23 Nollaig 2015 (Achoimre Bhéarla le fáil faoin nasc “Change of resident registration number case” ag https://www.privacy.go.kr/eng/enforcement_01.do).
See in particular Constitutional Court Decision 99Hun-ma513, 26 May 2005 (English summary available at http://www.koreanlii.or.kr/w/index.php/99Hun-Ma513?ckattempt=2) and Decision 2014JHun-ma449 2013 Hun-Ba68 (consolidated), 23 December 2015 (English summary available under the link ‘Change of resident registration number case’ at https://www.privacy.go.kr/eng/enforcement_01.do).
The tax in respect of income arising from possessions in Great Britain or Northern Ireland, other than stocks, shares, or rents, shall be computed either on the full amount thereof arising in the year of assessment or on the full amount thereof on an average of such period as the case may require and as may be directed by the Special Commissioners, so that according to the nature of the income the tax may be computed on the same basis as that on which it would have been computed if the income had arisen in Saorstát Éireann, and subject in either case to a deduction on account of any annual interest or any annuity or other annual payment payable out of the income to a person not resident in Saorstát Éireann and the provisions of the Income Tax Acts (including those relating to the delivery of statements) shall apply accordingly;
The tax in respect of income arising from possessions in Great Britain or Northern Ireland, other than stocks, shares, or rents, shall be computed either on the full amount thereof arising in the year of assessment or on the full amount thereof on an average of such period as the case may require and as may be directed by the Special Commissioners, so that according to the nature of the income the tax may be computed on the same basis as that on which it would have been computed if the income had arisen in Saorstát Eireann, and subject in either case to a deduction on account of any annual interest or any annuity or other annual payment payable out of the income to a person not resident in Saorstát Eireann and the provisions of the Income Tax Acts (including those relating to the delivery of statements) shall apply accordingly;