“the Agreement” means the agreement signed on 6 October 2011 between the United Kingdom and the Swiss Confederation on co-operation in the area of taxation, as amended by a protocol signed by them on 20 March 2012 and by a mutual agreement signed by them on 18 April 2012 implementing article XVIII of that protocol,

“the Joint Declaration” means the joint declaration (concerning a tax finality payment) forming an integral part of that protocol,

“the start date” is the date on which the Agreement enters into force in accordance with its terms (see Article 44), and

references to a numbered Article are to the Article of that number in the Agreement.