{
  "url": "https://openlegislation.uk/double-taxation-relief-taxes-on-income-china-order-1996",
  "json_url": "https://openlegislation.uk/double-taxation-relief-taxes-on-income-china-order-1996.json",
  "id": "uksi/1996/3164",
  "title": "The Double Taxation Relief (Taxes on Income) (China) Order 1996",
  "short_title": "Double Taxation Relief (Taxes on Income) (China) 1996",
  "long_title": "The Protocol scheduled to this Order makes certain alterations to the Agreement set out in the Schedule to the Double Taxation Relief (Taxes on Income)(China) Order 1984.",
  "citation": "S.I. 1996/3164",
  "type": "uksi",
  "year": "1996",
  "number": "3164",
  "version": "current",
  "date": "1996-12-19",
  "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-taxes-on-income-china-order-1996/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/1",
      "kind": "article",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/double-taxation-relief-taxes-on-income-china-order-1996/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-1996/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-1996/signature",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule",
      "kind": "schedule",
      "number": null,
      "heading": "PROTOCOL AMENDING THE AGREEMENT BETWEEN THE GOVERNMENT OF THE UNITED KINGDOM OF GREAT BRITAIN AND NORTHERN IRELAND AND THE GOVERNMENT OF THE PEOPLE'S REPUBLIC OF CHINA FORTHE RECIPROCAL AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME AND CAPITAL GAINS",
      "url": "https://openlegislation.uk/double-taxation-relief-taxes-on-income-china-order-1996/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-taxes-on-income-china-order-1996/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-taxes-on-income-china-order-1996/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-taxes-on-income-china-order-1996/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-taxes-on-income-china-order-1996/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-taxes-on-income-china-order-1996/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-taxes-on-income-china-order-1996/schedule/crossheading-6",
      "extent": null,
      "status": null,
      "parent": "schedule"
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/double-taxation-relief-taxes-on-income-china-order-1996/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-taxes-on-income-china-order-1996/changes.json",
  "changes_made_by": 1,
  "changes_made_by_url": "https://openlegislation.uk/double-taxation-relief-taxes-on-income-china-order-1996/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/double-taxation-relief-taxes-on-income-china-order-1996/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1996/3164",
    "retrieved_at": "2026-10-29T12:29:27.728543+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."
}