{
  "url": "https://openlegislation.uk/draft-double-taxation-relief-switzerland-order-2018/article-2",
  "json_url": "https://openlegislation.uk/draft-double-taxation-relief-switzerland-order-2018/article-2.json",
  "legislation": "ukdsi/2018/9780111168097",
  "legislation_title": "The Double Taxation Relief (Switzerland) Order 2018",
  "legislation_url": "https://openlegislation.uk/draft-double-taxation-relief-switzerland-order-2018",
  "path": "article/2",
  "kind": "article",
  "number": "2",
  "heading": "Double taxation arrangements to have effect",
  "text": "It is declared that—\n(a) the arrangements specified in the Protocol set out in the Schedule to this Order, which further vary the arrangements set out in the Schedule to the Double Taxation Relief (Taxes on Income) (Switzerland) Order 1978, have been made with the Swiss Federal Council;\n(b) the arrangements have been made with a view to affording relief from double taxation in relation to capital gains tax, corporation tax, income tax and taxes of a similar character imposed by the laws of Switzerland; and\n(c) it is expedient that those arrangements should have effect.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 1978/1408; the arrangements scheduled to that Order were amended by the arrangements set out in the Schedules to S.I. 1982/714, 1994/3215, 2007/3465 and 2010/2689 and supplemented by the agreement specified in the Schedule to S.I. 2012/3079."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2018/9780111168097/article/2",
    "retrieved_at": "2026-10-30T15:04:52.772389+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."
}