Chapter DT18102
Published date | 20 May 2016 |
Record Number | DT18102 |
Court | HM Revenue & Customs |
Issuer | HM Revenue & Customs |
Title
PROTOCOL BETWEEN THE UNITED KINGDOM OF GREAT BRITAIN AND NORTHERN IRELAND AND THE SWISS CONFEDERATION AMENDING THE CONVENTION FOR THE AVOIDANCE OF DOUBLETAXATION WITH RESPECT TO TAXES ON INCOME, SIGNED AT LONDON ON 8 DECEMBER 1977, AS AMENDED BY THE PROTOCOLS SIGNED AT LONDON ON 5 MARCH 1981, AT BERN ON 17 DECEMBER 1993 AND AT LONDON ON 26 JUNE 2007.
Signed: 7 September 2009
Statutory Instrument number: SI 2010 No. 2689
Entered into force: 15 December 2010
Has effect from: In both countries
In respect of arbitration in MAP (Article 24), 15 December 2013
In respect of other MAP provisions and Exchange of Information (Article 25), 1 January 2011
Title
PROTOCOL BETWEEN THE UNITED KINGDOM OF GREAT BRITAIN AND NORTHERN IRELAND AND THE SWISS CONFEDERATION AMENDING THE CONVENTION FOR THE AVOIDANCE OF DOUBLE TAXATION WITH RESPECT TO TAXES ON INCOME, SIGNED AT LONDON ON 8 DECEMBER 1977, AS AMENDED BY THE PROTOCOLS SIGNED AT LONDON ON 5 MARCH 1981, AT BERN ON 17 DECEMBER 1993
Signed: 26 June 2007
Statutory Instrument number: SI 2007 No. 3465
Entered into force: 22 December 2008
Has effect from: In both countries
in respect of matters falling within Article 25(1) (Exchange of Information), 22 December 2008
In Switzerland, in respect of dividend withholding tax and other taxes, 1 January 2009
In the United Kingdom, in respect of income tax and capital gains tax, 6 April 2009; in respect of corporation tax, 1 April 2009. Dividend tax credits were terminated for dividends paid on or after 6 April 2009
Title
PROTOCOL BETWEEN THE UNITED KINGDOM OF GREAT BRITAIN AND NORTHERN IRELAND AND THE SWISS CONFEDERATION AMENDING THE CONVENTION FOR THE AVOIDANCE OF DOUBLE TAXATION WITH RESPECT TO TAXES ON INCOME, SIGNED AT LONDON ON 8TH DECEMBER 1977, AS AMENDED BY THE PROTOCOL SIGNED AT LONDON ON 5TH MARCH 1981
Signed: 17 December 1993
Statutory Instrument number: SI 1994 No. 3215
Entered into force: 19 December 1994
Has effect from: In Switzerland, 1 January 1995; In the United Kingdom, respect of corporation tax, 1 April 1995
Title
PROTOCOL BETWEEN THE UNITED KINGDOM OF GREAT BRITAIN AND NORTHERN IRELAND AND THE SWISS CONFEDERATION AMENDING THE CONVENTION FOR THE AVOIDANCE OF DOUBLE TAXATION WITH RESPECT TO TAXES ON INCOME, SIGNED AT LONDON ON 8 DECEMBER 1977
Signed: 5 March 1981
Statutory Instrument number: SI 1982 No. 714
Entered into force: 10 May...
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