SCHEDULES
C1SCHEDULE 36Agreement between UK and Switzerland
Annotations:
Modifications etc. (not altering text)
PART 4The future: inheritance tax
Application of this Part
21
1
This Part applies if—
a
an amount is withheld under Article 32(2) in respect of relevant assets of a deceased person (“P”), and
b
a certificate is issued under Article 32(6) in respect of the withholding of that amount.
2
The certificate is referred to in this Part as “the Article 32 certificate”.
3
The relevant assets in relation to which the Article 32 certificate is issued are referred to as “the cleared assets”.
4
Any reference in this Part to “the chargeable transfer” is to the transfer made (under section 4 of IHTA 1984) on P's death.
Sch. 36 applied (with modifications) (19.4.2013) by The Small Charitable Donations Regulations 2013 (S.I. 2013/938), regs. 1, 6