The Double Taxation Relief and International Tax Enforcement (Switzerland) Order 2012

• Citation: S.I. 2012/3079
• Sections: 2

Section 1 Citation

This Order may be cited as the Double Taxation Relief and International Tax Enforcement (Switzerland) Order 2012.

Section 2 Double taxation and international tax enforcement arrangements to have effect

It is declared that—

(a) the agreement specified in the Exchange of Letters set out in the Schedule to this Order, which supplements the arrangements set out in the Schedule of the Double Taxation Relief (Taxes On Income) (Switzerland) Order 1978 has been made with the Swiss Federal Council;

(b) the agreement has been made with a view to the exchange of information foreseeably relevant to the administration, enforcement or recovery of the taxes, and debts relating to the taxes, covered by the arrangements; and

(c) it is expedient that the agreement should have effect.