Amended by No I of the FA of 16 June 2023, in force since 1 Jan. 2025 (AS 2024 623;BBl 2020 3955). ↩
Inserted by No I of the FA of 22 June 2007 (AS 2007 6095;BBl 2006 6337). Repealed in Annex No 5 of the FA of 18 June 2010, with effect from 1 Jan. 2011 (AS 2010 5003;BBl 2009 7207). ↩
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