SCHEDULES
C1SCHEDULE 36Agreement between UK and Switzerland
Annotations:
Modifications etc. (not altering text)
PART 3The future: income tax and capital gains tax
Relationship with special withholding tax rules
19
The 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.
Sch. 36 applied (with modifications) (19.4.2013) by The Small Charitable Donations Regulations 2013 (S.I. 2013/938), regs. 1, 6