{
  "url": "https://openlegislation.uk/double-taxation-relief-taxes-on-income-brunei-order-1950/note",
  "json_url": "https://openlegislation.uk/double-taxation-relief-taxes-on-income-brunei-order-1950/note.json",
  "legislation": "uksi/1950/1977",
  "legislation_title": "The Double Taxation Relief (Taxes on Income) (Brunei) Order 1950",
  "legislation_url": "https://openlegislation.uk/double-taxation-relief-taxes-on-income-brunei-order-1950",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "The Finance (No. 2) Act, 1945, provides for double taxation arrangements with other countries to be given statutory effect by Order in Council. Any such Order is required to be laid before the House of Commons in draft.\nUnder the Arrangement with Brunei which is scheduled to this Order, certain classes of income derived from one country by a resident of the other country are (subject to certain conditions) to be exempt from tax in the former country; these classes are shipping and air transport profits, certain trading profits not arising through a “permanent establishment”, patent and copyright royalties, pensions other than Government pensions, purchased annuities and earnings of temporary business visitors. Government salaries are normally to be taxed by the paying Government only.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1950/1977/note",
    "retrieved_at": "2026-10-30T02:15:47.166914+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."
}