The Double Taxation Relief (China) Order 2013
The Schedule to this Order contains a Protocol (“the Protocol”) which amends an agreement between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of the People’s Republic of China for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income and on Capital Gains (“the Agreement”). The Agreement was scheduled to the Double Taxation Relief and International Tax Enforcement (China) Order 2011 (S.I. 2011/2724). This Order brings the Protocol into effect.