{
  "url": "https://openlegislation.uk/double-taxation-relief-air-transport-saudi-arabia-order-1994",
  "json_url": "https://openlegislation.uk/double-taxation-relief-air-transport-saudi-arabia-order-1994.json",
  "id": "uksi/1994/767",
  "title": "The Double Taxation Relief (Air Transport) (Saudi Arabia) Order 1994",
  "short_title": "Double Taxation Relief (Air Transport) (Saudi Arabia) 1994",
  "long_title": "Under the Agreement with Saudi Arabia scheduled to this Order, income and profits derived from the operation of aircraft in international traffic by a designated enterprise of either the United Kingdom or Saudi Arabia will not be taxed in the other State. This also applies to income and profits derived from participation in a pool or joint business and to gains derived from the alienation of aircraft or moveable property.",
  "citation": "S.I. 1994/767",
  "type": "uksi",
  "year": "1994",
  "number": "767",
  "version": "current",
  "date": "1994-03-15",
  "revised": false,
  "valid_from": null,
  "extent": null,
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/double-taxation-relief-air-transport-saudi-arabia-order-1994/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/1",
      "kind": "article",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/double-taxation-relief-air-transport-saudi-arabia-order-1994/article-1",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/2",
      "kind": "article",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/double-taxation-relief-air-transport-saudi-arabia-order-1994/article-2",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/double-taxation-relief-air-transport-saudi-arabia-order-1994/signature",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule",
      "kind": "schedule",
      "number": null,
      "heading": "AGREEMENT BETWEEN THE GOVERNMENT OF THE UNITED KINGDOM OF GREAT BRITAIN AND NORTHERN IRELAND AND THE GOVERNMENT OF THE KINGDOM OF SAUDI ARABIA FOR THE AVOIDANCE ON A RECIPROCAL BASIS OF DOUBLE TAXATION ON REVENUES ARISING FROM THE BUSINESS OF INTERNATIONAL AIR TRANSPORT AND ON THE REMUNERATION OF EMPLOYEES OF ENTERPRISES ENGAGED IN SUCH BUSINESS",
      "url": "https://openlegislation.uk/double-taxation-relief-air-transport-saudi-arabia-order-1994/schedule",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/crossheading/1",
      "kind": "crossheading",
      "number": "ARTICLE 1",
      "heading": null,
      "url": "https://openlegislation.uk/double-taxation-relief-air-transport-saudi-arabia-order-1994/schedule/crossheading-1",
      "extent": null,
      "status": null,
      "parent": "schedule"
    },
    {
      "path": "schedule/crossheading/2",
      "kind": "crossheading",
      "number": "ARTICLE 2",
      "heading": null,
      "url": "https://openlegislation.uk/double-taxation-relief-air-transport-saudi-arabia-order-1994/schedule/crossheading-2",
      "extent": null,
      "status": null,
      "parent": "schedule"
    },
    {
      "path": "schedule/crossheading/3",
      "kind": "crossheading",
      "number": "ARTICLE 3",
      "heading": null,
      "url": "https://openlegislation.uk/double-taxation-relief-air-transport-saudi-arabia-order-1994/schedule/crossheading-3",
      "extent": null,
      "status": null,
      "parent": "schedule"
    },
    {
      "path": "schedule/crossheading/4",
      "kind": "crossheading",
      "number": "ARTICLE 4",
      "heading": null,
      "url": "https://openlegislation.uk/double-taxation-relief-air-transport-saudi-arabia-order-1994/schedule/crossheading-4",
      "extent": null,
      "status": null,
      "parent": "schedule"
    },
    {
      "path": "schedule/crossheading/5",
      "kind": "crossheading",
      "number": "ARTICLE 5",
      "heading": null,
      "url": "https://openlegislation.uk/double-taxation-relief-air-transport-saudi-arabia-order-1994/schedule/crossheading-5",
      "extent": null,
      "status": null,
      "parent": "schedule"
    },
    {
      "path": "schedule/crossheading/6",
      "kind": "crossheading",
      "number": "ARTICLE 6",
      "heading": null,
      "url": "https://openlegislation.uk/double-taxation-relief-air-transport-saudi-arabia-order-1994/schedule/crossheading-6",
      "extent": null,
      "status": null,
      "parent": "schedule"
    },
    {
      "path": "schedule/crossheading/7",
      "kind": "crossheading",
      "number": "ARTICLE 7",
      "heading": null,
      "url": "https://openlegislation.uk/double-taxation-relief-air-transport-saudi-arabia-order-1994/schedule/crossheading-7",
      "extent": null,
      "status": null,
      "parent": "schedule"
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/double-taxation-relief-air-transport-saudi-arabia-order-1994/note",
      "extent": null,
      "status": null,
      "parent": null
    }
  ],
  "has_text": true,
  "pdfs": [],
  "outstanding_effects": [],
  "made_under": [
    {
      "id": "ukpga/1988/1",
      "title": "Income and Corporation Taxes Act 1988",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988",
      "provisions": [
        "section/788"
      ]
    }
  ],
  "changes_made_to": 0,
  "changes_made_to_url": "https://openlegislation.uk/double-taxation-relief-air-transport-saudi-arabia-order-1994/changes.json",
  "changes_made_by": 0,
  "changes_made_by_url": "https://openlegislation.uk/double-taxation-relief-air-transport-saudi-arabia-order-1994/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/double-taxation-relief-air-transport-saudi-arabia-order-1994/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1994/767",
    "retrieved_at": "2026-10-29T13:36:51.697543+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."
}