#800405
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:—