Finance Act 2012 (c. 14)

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 2 U.K. The past

Application of this Part U.K.

3 (1) This Part applies if— U.K.

(a) a one-off payment is levied in accordance with Part 2 of the Agreement,

(b) a certificate is issued under Article 9(4) to a person (“P”) in respect of that payment, and

(c) the certificate is approved by P or considered approved by virtue of that Article.

(2) The certificate is referred to in this Part as “the Part 2 certificate”.