SCHEDULES
SCHEDULE 36Agreement between UK and Switzerland
PART 2The past
12Refund of one-off payment
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.
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.