Statutory Instrument 1996 No. 3164

The Double Taxation Relief (Taxes on Income) (China) Order 1996

(The document as of February, 2008)

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STATUTORY INSTRUMENTS

1996 No. 3164

INCOME TAX

The Double Taxation Relief (Taxes on Income) (China) Order 1996

Made	19th December 1996

At the Court at Buckingham Palace, the 19th day of December 1996

Present,

The Queen's Most Excellent Majesty in Council

Whereas a draft of this Order was laid before the House of Commons in accordance with the provisions of section 788(10) of the Income and Corporation Taxes Act 1988^[1], and an Address has been presented to Her Majesty by that House praying that an Order may be made in the terms of that draft:Now, therefore, Her Majesty, in exercise of the powers conferred upon Her by section 788 of the said Act, and of all other powers enabling Her in that behalf, is pleased, by and with the advice of Her Privy Council, to order, and it is hereby ordered, as follows:—

    1.    This Order may be cited as the Double Taxation Relief (Taxes on Income) (China) Order 1996.

    2.    It is hereby declared—
 (a) that the arrangements specified in the Protocol set out in the Schedule to this Order, which vary the arrangements set out in the Schedule to the Double Taxation Relief (Taxes on Income) (China) Order 1984^[2], have been made with the Government of the People's Republic of China with a view to affording relief from double taxation in relation to income tax, corporation tax or capital gains tax and taxes of a similar character imposed by the laws of China; and
 (b) that it is expedient that those arrangements should have effect.

N. H. Nicholls

Clerk of the Privy Council

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Notes:

[1] 1988 c. 1; section 788 is extended by section 277 of the Taxation of Chargeable Gains Act 1992 (c. 12).

[2] S.I. 1984/1826.

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