Statutory Instruments
2018 No. 627
Capital Gains Tax
Corporation Tax
Income Tax
The Double Taxation Relief (Switzerland) Order 2018
Made
23rd May 2018
At the Court at Buckingham Palace, the 23rd day of May 2018
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 approved by resolution of that House.
Accordingly, Her Majesty, in exercising the powers conferred upon Her by section 2 of the Taxation (International and Other Provisions) Act 2010, by and with the advice of Her Privy Council, orders as follows—
Citation
1. This Order may be cited as the Double Taxation Relief (Switzerland) Order 2018.
Double taxation arrangements to have effect
2. It is declared that—
(a) the arrangements specified in the Protocol set out in the Schedule to this Order, which further vary the arrangements set out in the Schedule to the Double Taxation Relief (Taxes on Income) (Switzerland) Order 1978( 2 ), have been made with the Swiss Federal Council;
(b) the arrangements have been made with a view to affording relief from double taxation in relation to capital gains tax, corporation tax, income tax and taxes of a similar character imposed by the laws of Switzerland; and
(c) it is expedient that those arrangements should have effect.
Ceri King
Deputy Clerk of the Privy Council
Article 2
SCHEDULE
2010 c.8 .
S.I. 1978/1408 ; the arrangements scheduled to that Order were amended by the arrangements set out in the Schedules to S.I. 1982/714 , 1994/3215 , 2007/3465 and 2010/2689 and supplemented by the agreement specified in the Schedule to S.I. 2012/3079 .