No. 365 NAI DFA/6/408/191/1
Dublin, 9 September 19491
Now, since Britain and two of the Dominions have enacted laws to confer the rights and privileges of citizenship on our people, without recourse to the legal fiction that they are 'British subjects', the Irish Government has made suitable Orders in respect of the nationals of these three countries to extend to them similar rights and privileges in Ireland, subject to law. An example of such an Order is S.I. No.1 of 1949 entitled 'Citizens of United Kingdom' and Colonies (Irish Citizenship Rights) Order, 1949.
No such Order can yet be made for Canadian citizens as Canadian law still assimilates Irish citizens to British subjects so that the liberal treatment accorded to Irish people in Canada cannot properly be regarded as an exchange of citizenship rights in the strict sense.
Some of the matters reported on by Departments were found to be established on governmental agreements of a more or less formal nature, which would be made with or extended to States outside the Commonwealth; but a large number of items of common interest are still being dealt with co-operatively as heretofore, on a basis of custom and usage.
Ireland and Britain operate as a unit in exchange control matters to their mutual convenience and satisfaction. They are also both associated for certain purposes of currency; for example, English notes and token coins circulate freely in Ireland and Irish notes and coins can be readily exchanged through British banks. Irish legal tender notes are actually issued against English pounds sterling held in London.
Other financial ties with Britain cover double income tax agreements, registers of shareholders of British and Dominion companies which can still be kept in Ireland, the reciprocal recognition of each other's trustee securities and similar minor matters.
Reciprocal arrangements permit Irish and British medical, dental and veterinary practitioners to practise freely in each other's countries.