SCHEDULES

SCHEDULE 36E+W+S+N.I.Agreement between UK and Switzerland

PART 3E+W+S+N.I.The future: income tax and capital gains tax

Relationship with special withholding tax rulesE+W+S+N.I.

19The Joint Declaration does not count for the purposes of section 136(6)(b) of TIOPA 2010 (definition of “special withholding tax”) as a corresponding provision of international arrangements.