{
  "url": "https://openlegislation.uk/double-taxation-relief-taxes-on-income-china-order-1984",
  "json_url": "https://openlegislation.uk/double-taxation-relief-taxes-on-income-china-order-1984.json",
  "id": "uksi/1984/1826",
  "title": "The Double Taxation Relief (Taxes on Income) (China) Order 1984",
  "short_title": "Double Taxation Relief (Taxes on Income) (China) 1984",
  "long_title": "Under the Agreement with the People's Republic of China scheduled to this Order certain trading profits not arising through a permanent establishment (Article 7) and the earnings of temporary business visitors (Articles 15 and 16) are, subject to certain conditions, to be taxed only in the country of the taxpayer's residence. Where an enterprise which is a resident of one country carries on business through a permanent establishment in the other, the profits of the enterprise which are attributable to that permanent establishment may be taxed in that other country (Articles 5 and 7). Shipping and air transport profits are to be taxed only in the country in which the place of effective management of the enterprise is situated (Article 8).",
  "citation": "S.I. 1984/1826",
  "type": "uksi",
  "year": "1984",
  "number": "1826",
  "version": "current",
  "date": "1984-11-22",
  "revised": false,
  "valid_from": null,
  "extent": null,
  "unapplied_effects": 1,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/double-taxation-relief-taxes-on-income-china-order-1984/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
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      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/double-taxation-relief-taxes-on-income-china-order-1984/article-1",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/2",
      "kind": "article",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/double-taxation-relief-taxes-on-income-china-order-1984/article-2",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/double-taxation-relief-taxes-on-income-china-order-1984/signature",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule",
      "kind": "schedule",
      "number": null,
      "heading": null,
      "url": "https://openlegislation.uk/double-taxation-relief-taxes-on-income-china-order-1984/schedule",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/double-taxation-relief-taxes-on-income-china-order-1984/note",
      "extent": null,
      "status": null,
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    }
  ],
  "has_text": true,
  "pdfs": [
    {
      "title": "Printed copy",
      "main": true,
      "language": null,
      "date": "1984-12-04",
      "size": null,
      "url": "https://openlegislation.uk/double-taxation-relief-taxes-on-income-china-order-1984/pdf/uksi_19841826_en.pdf",
      "source_url": "https://www.legislation.gov.uk/uksi/1984/1826/pdfs/uksi_19841826_en.pdf"
    }
  ],
  "outstanding_effects": [
    {
      "type": "amended",
      "affected_provisions": "Sch.",
      "affecting": "uksi/1996/3164",
      "affecting_title": "The Double Taxation Relief (Taxes on Income) (China) Order 1996",
      "affecting_provisions": "art.2, Sch."
    }
  ],
  "made_under": [],
  "changes_made_to": 1,
  "changes_made_to_url": "https://openlegislation.uk/double-taxation-relief-taxes-on-income-china-order-1984/changes.json",
  "changes_made_by": 0,
  "changes_made_by_url": "https://openlegislation.uk/double-taxation-relief-taxes-on-income-china-order-1984/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/double-taxation-relief-taxes-on-income-china-order-1984/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1984/1826",
    "retrieved_at": "2026-10-29T17:29:31.487574+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."
}