SCHEDULES
C1SCHEDULE 36Agreement between UK and Switzerland
Annotations:
Modifications etc. (not altering text)
PART 2The past
Repayments
10
Nothing in this Part entitles any person to a repayment or refund of tax, save for any repayment or refund to which P may be entitled by virtue of paragraph 6(4) or 8(2) if the credit allowable under that paragraph exceeds the total amount of tax against which the credit is allowable.
Sch. 36 applied (with modifications) (19.4.2013) by The Small Charitable Donations Regulations 2013 (S.I. 2013/938), regs. 1, 6