SCHEDULES

SCHEDULE 36 U.K.Agreement between UK and Switzerland

Modifications etc. (not altering text)

C1 Sch. 36 applied (with modifications) (19.4.2013) by The Small Charitable Donations Regulations 2013 (S.I. 2013/938), regs. 1, 6

PART 3 U.K.The future: income tax and capital gains tax

Other credits to be allowed first U.K.

17 U.K.Other than a credit allowed under Part 3 of TIOPA 2010, any credit for foreign tax allowed under that Act against the income tax or, as the case may be, capital gains tax due from P for the applicable year is to be allowed before effect is given to paragraph 15(3).