Finance Act 2012 (c. 14)

SCHEDULES

SCHEDULE 36 U.K. Agreement between UK and Switzerland

Modifications etc. (not altering text)

C1 Sch. 36 applied (with modifications) (19.4.2013) by The Small Charitable Donations Regulations 2013 (S.I. 2013/938), regs. 1, 6

PART 2 U.K. The past

Refund of one-off payment U.K.

12 U.K. 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.