Double Taxation Relief Manual: Guidance by country: Ireland: Outline of guidance
The divided into two sections as follows.
a) The modified rules which apply to the assessment of various sources of Irish income, that is
- i) income from a trade etc (see DT9853),
- ii) income from an office or employment (see DT9854),
- iii) pensions (see DT9855),
- iv) other income (see DT9856).
b) The treatment of charges payable (see DT9857).
c) The non-deduction of United Kingdom tax from income of Irish residents in certain circumstances (see DT9858).
Matters relating specifically to the agreement (see DT9875 onwards).