The Double Taxation Relief (Taxes on Estates of Deceased Persons and Inheritances) (Switzerland) Order 1994

• Citation: S.I. 1994/3214
• Sections: 2

Section 1

This Order may be cited as the Double Taxation Relief (Taxes on Estates of Deceased Persons and Inheritances) (Switzerland) Order 1994.

Section 2

It is hereby declared—

(a) that the arrangements specified in the Convention set out in Part I of the Schedule to this Order and in the Protocol set out in Part II of that Schedule have been made with the Swiss Federal Council, with a view to affording relief from double taxation in relation to inheritance tax and taxes of a similar character imposed by the laws of the Swiss Confederation; and

(b) that it is expedient that those arrangements should have effect.