The Double Taxation Relief (Taxes on Estates of Deceased Persons and Inheritances and on Gifts) (Republic of Ireland) Order 1978
The Double Taxation Convention with the Republic of Ireland which is scheduled to this Order applies to death duties and gift taxes. The taxes covered by the Convention are the United Kingdom's capital transfer tax and the Republic of Ireland's gift and inheritance taxes. The Convention would also apply to any tax of a substantially similar character which may be imposed by either country.