SCHEDULES
C1SCHEDULE 36Agreement between UK and Switzerland
PART 2The past
Interest, penalties etc
9
1
Where, by virtue of this Part, P ceases to be liable to tax on a qualifying amount, P also ceases to be liable to any ancillary charge directly connected with that amount.
2
Where, by virtue of this Part, all or part of a one-off payment is treated as if it were a credit allowable against the tax due from P taking account of a qualifying amount, the credit may also be used to offset any ancillary charge directly connected with that amount.
3
Sub-paragraph (4) applies in the case of a qualifying amount that is part only of—
a
an amount of income on which income tax is charged,
b
a chargeable gain,
c
the value of property forming part of the value transferred by a chargeable transfer, or
d
the value of a supply on which VAT is charged.
4
The amount of any ancillary charge directly connected with that qualifying amount is determined by apportioning the ancillary charge directly connected with the income, gain or value on a just and reasonable basis.
Sch. 36 applied (with modifications) (19.4.2013) by The Small Charitable Donations Regulations 2013 (S.I. 2013/938), regs. 1, 6