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Finance Act 2012

Part 5: General provisions

42.Paragraph 25 ensures that there is no impediment to the passing of information to the Swiss authorities under Article 36 of the agreement. There is a similar provision in section 173(4) of Finance Act 2006 in relation to other international tax arrangements.

43.Paragraph 26 explains that references to VAT include amounts invoiced as if they were VAT, recoverable as a debt due to the Crown under paragraphs 5(2) and (3) of Schedule 11 to VATA 1994.

44.Paragraph 27 defines the meaning of various terms in this Schedule.

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