The Double Taxation Relief and International Tax Enforcement (Switzerland) Order 2010
The Schedule to this Order contains two Protocols (“the Protocols”) which further amend a convention between the Government of the United Kingdom of Great Britain and Northern Ireland and the Swiss Federal Council for the Avoidance of Double Taxation with Respect to Taxes on Income (“the Convention”). The Convention was scheduled to the Double Taxation Relief (Taxes on Income) (Switzerland) Order 1978 (S.I. 1978/1408) and previously amended by the arrangements scheduled to the Double Taxation Relief (Taxes on Income) (Switzerland) Order 1982 (S.I. 1982/714), the Double Taxation Relief (Taxes On Income) (Switzerland) Order 1994 (S.I. 1994/3215) and the Double Taxation Relief (Taxes on Income) (Switzerland) Order (S.I. 2007/3465). This Order brings the Protocols into effect.