{
  "url": "https://openlegislation.uk/double-taxation-relief-taxes-on-income-china-order-1996/schedule",
  "json_url": "https://openlegislation.uk/double-taxation-relief-taxes-on-income-china-order-1996/schedule.json",
  "legislation": "uksi/1996/3164",
  "legislation_title": "The Double Taxation Relief (Taxes on Income) (China) Order 1996",
  "legislation_url": "https://openlegislation.uk/double-taxation-relief-taxes-on-income-china-order-1996",
  "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",
  "text": "The Government of the United Kingdom of Great Britain and Northern Ireland and the Government of the People’s Republic of China;\nDesiring to conclude a Protocol to amend the Agreement between the Contracting Governments for the reciprocal avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and capital gains, signed at Beijing on 26th July 1984 (hereinafter referred to as “the Agreement”);\nHave agreed as follows:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1996/3164/schedule",
    "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."
}