Statutory Instruments
2012 No. 3079
Taxes
The Double Taxation Relief and International Tax Enforcement (Switzerland) Order 2012
Made
12th December 2012
At the Court at Buckingham Palace, the 12th day of December 2012
Present,
The Queen’s Most Excellent Majesty in Council
A draft of this Order was laid before the House of Commons in accordance with section 5(2) of the Taxation (International and Other Provisions) Act 2010( 1 ) and section 173(7) of the Finance Act 2006( 2 ) and approved by a resolution of that House.
Accordingly, Her Majesty, in exercise of the powers conferred upon Her by section 2 of the Taxation (International and Other Provisions) Act 2010 and section 173(1) to (3) of the Finance Act 2006, by and with the advice of Her Privy Council, orders as follows—
Citation
1. This Order may be cited as the Double Taxation Relief and International Tax Enforcement (Switzerland) Order 2012.
Double taxation and international tax enforcement arrangements to have effect
2. It is declared that—
(a) the agreement specified in the Exchange of Letters set out in the Schedule to this Order, which supplements the arrangements set out in the Schedule of the Double Taxation Relief (Taxes On Income) (Switzerland) Order 1978( 3 ) has been made with the Swiss Federal Council;
(b) the agreement has been made with a view to the exchange of information foreseeably relevant to the administration, enforcement or recovery of the taxes, and debts relating to the taxes, covered by the arrangements; and
(c) it is expedient that the agreement should have effect.
Richard Tilbrook
Clerk of the Privy Council
Article 2
SCHEDULE
2010 c.8 .
S.I. 1978/1408 ; the arrangements scheduled to which were previously amended by the arrangements scheduled to S.I. 1982/714 , 1994/3215 , 2007/3465 and 2010/2689 .