SCHEDULES
C1SCHEDULE 36Agreement between UK and Switzerland
Annotations:
Modifications etc. (not altering text)
PART 2The past
Refund of one-off payment
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If a one-off payment is refunded by HMRC in accordance with Article 15(3), this Part ceases to apply with respect to that payment.
Sch. 36 applied (with modifications) (19.4.2013) by The Small Charitable Donations Regulations 2013 (S.I. 2013/938), regs. 1, 6