The Protocol to the Double Taxation Agreement between the UK and Switzerland signed in London (PDF 35K) on 7 September 2009 entered into force on 15 December 2010. The text has been published as the Schedule to the Double Taxation Relief and International Tax Enforcement (Switzerland) Order 2010 (Statutory Instrument 2010 No 2689), copies of which can be obtained from The Stationery Office. The text of the Order can also be accessed on the UK legislation website (Opens new window).
Details of the debate by the Fourth Delegated Legislation Committee of 2 November 2010 can be found in the House of Commons Official Report of that date (Opens new window), following which the draft Order was approved by Parliament on 8 November 2010.
HM Revenue & Customs
February 2011
