221 Agreement between UK and Switzerland
Finance Act 2013 (2013 c 29) | Legislation

221  Agreement between UK and Switzerland

(1)     In Schedule 36 to FA 2012 (agreement between UK and Switzerland), after paragraph 26 insert—

“26A Transfers to HMRC under Agreement

(1)     Income or chargeable gains of a person are to be treated as not remitted to the United Kingdom if conditions A to D are met.

(2)     Condition A is that (but for sub-paragraph (1)) the income or gains would be regarded as remitted to the United Kingdom by virtue of the bringing of money to the

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