The Double Taxation Relief (Air Transport Undertakings and their Employees) (China) Order 1981
Under the Agreement with China scheduled to this Order revenues, profits, income and capital gains derived from the business of air transport by an undertaking of the United Kingdom or China, which is designated to operate authorised scheduled air services between the two countries, are exempt from tax in the other country; and remuneration derived by a national of one country from employment with a designated air transport undertaking of that country is exempt from tax in the other country.