{
  "url": "https://openlegislation.uk/double-taxation-relief-taxes-on-income-switzerland-order-2007/introduction",
  "json_url": "https://openlegislation.uk/double-taxation-relief-taxes-on-income-switzerland-order-2007/introduction.json",
  "legislation": "uksi/2007/3465",
  "legislation_title": "The Double Taxation Relief (Taxes on Income) (Switzerland) Order 2007",
  "legislation_url": "https://openlegislation.uk/double-taxation-relief-taxes-on-income-switzerland-order-2007",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "income tax\ncorporation tax\ncapital gains tax\nMade 12th December 2007\nAt the Court at Buckingham Palace, the 12th day of December 2007\nPresent,\nThe Queen’s Most Excellent Majesty in Council\nA draft of this Order was laid before the House of Commons in accordance with section 788(10) of the Income and Corporation Taxes Act 1988 and section 173(7) of the Finance Act 2006 and approved by a resolution of the House.\nAccordingly, Her Majesty, in exercise of the powers conferred upon Her by section 788(1) of the Income and Corporation Taxes Act 1988 and section 173(1) of the Finance Act 2006, by and with the advice of Her Privy Council, orders as follows–",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1988 c.1; section 788 was extended by section 277 of the Taxation of Chargeable Gains Act 1992 (c.12). It has also been amended. The relevant amendments are as follows: Subsection (1) has been amended by section 88(1) of the Finance Act 2002 (c. 23). Subsection (10) has been substituted by section 176 of the Finance Act 2006 (c. 25)."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "2006 c.25."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2007/3465/introduction",
    "retrieved_at": "2026-10-29T03:39:50.851322+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}