xmlns:atom="http://www.w3.org/2005/Atom"

SCHEDULES

SCHEDULE 36Agreement between UK and Switzerland

PART 3The future: income tax and capital gains tax

Relationship with special withholding tax rules

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.