The Protocol to the Double Taxation Agreement between the UK and Switzerland signed in London 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). Follow the link below to view the text of the agreement on the legislation.gov website, or you can obtain a copy from The Stationery Office.
The Stationery Office (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, following which the draft Order was approved by Parliament on 8 November 2010.
House of Commons Official Report of that date (Opens new window)
HM Revenue & Customs
February 2011
