{
  "url": "https://openlegislation.uk/double-taxation-relief-air-transport-saudi-arabia-order-1994/note",
  "json_url": "https://openlegislation.uk/double-taxation-relief-air-transport-saudi-arabia-order-1994/note.json",
  "legislation": "uksi/1994/767",
  "legislation_title": "The Double Taxation Relief (Air Transport) (Saudi Arabia) Order 1994",
  "legislation_url": "https://openlegislation.uk/double-taxation-relief-air-transport-saudi-arabia-order-1994",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Order)\nUnder 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.\nRemuneration derived by a national of one state from his employment with a designated air transport undertaking of that state will be exempt from tax in the other state for a period of four years from the date on which he first performs duties in the other State.\nThe Agreement enters into force on the date of the later of the notifications by each country of the completion of its legislative procedures. It will then apply to income arising on or after 1st January 1989. The date of entry into force will in due course be published in the London, Edinburgh and Belfast Gazettes.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1994/767/note",
    "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."
}