{
  "url": "https://openlegislation.uk/double-taxation-relief-taxes-on-income-guyana-order-1992",
  "json_url": "https://openlegislation.uk/double-taxation-relief-taxes-on-income-guyana-order-1992.json",
  "id": "uksi/1992/3207",
  "title": "The Double Taxation Relief (Taxes on Income) (Guyana) Order 1992",
  "short_title": "Double Taxation Relief (Taxes on Income) (Guyana) 1992",
  "long_title": "The Convention with Guyana is set out in the Schedule to this Order. The Convention provides for business profits not arising through a permanent establishment to be taxed only in the country of the taxpayer’s residence. Profits attributable to a permanent establishment may be taxed in the country in which the permanent establishment is situated (Articles 5 and 8).",
  "citation": "S.I. 1992/3207",
  "type": "uksi",
  "year": "1992",
  "number": "3207",
  "version": "current",
  "date": "1992-12-17",
  "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-guyana-order-1992/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-guyana-order-1992/article-1",
      "extent": null,
      "status": null,
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    {
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      "url": "https://openlegislation.uk/double-taxation-relief-taxes-on-income-guyana-order-1992/article-2",
      "extent": null,
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    },
    {
      "path": "signature",
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      "heading": "Signature",
      "url": "https://openlegislation.uk/double-taxation-relief-taxes-on-income-guyana-order-1992/signature",
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      "path": "schedule",
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      "extent": null,
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    },
    {
      "path": "schedule/part/I",
      "kind": "part",
      "number": "I",
      "heading": "CONVENTION BETWEEN THE GOVERNMENT OF THE UNITED KINGDOM OF GREAT BRITAIN AND NORTHERN IRELAND AND THE GOVERNMENT OF THE CO-OPERATIVE REPUBLIC OF GUYANA FOR THE 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-guyana-order-1992/schedule/part-I",
      "extent": null,
      "status": null,
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    },
    {
      "path": "schedule/chapter/1",
      "kind": "chapter",
      "number": "Article 1",
      "heading": "Personal scope",
      "url": "https://openlegislation.uk/double-taxation-relief-taxes-on-income-guyana-order-1992/schedule/chapter-1",
      "extent": null,
      "status": null,
      "parent": "schedule"
    },
    {
      "path": "schedule/chapter/2",
      "kind": "chapter",
      "number": "Article 2",
      "heading": "Taxes covered",
      "url": "https://openlegislation.uk/double-taxation-relief-taxes-on-income-guyana-order-1992/schedule/chapter-2",
      "extent": null,
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    },
    {
      "path": "schedule/chapter/3",
      "kind": "chapter",
      "number": "Article 3",
      "heading": "General definitions",
      "url": "https://openlegislation.uk/double-taxation-relief-taxes-on-income-guyana-order-1992/schedule/chapter-3",
      "extent": null,
      "status": null,
      "parent": "schedule"
    },
    {
      "path": "schedule/chapter/4",
      "kind": "chapter",
      "number": "Article 4",
      "heading": "Resident",
      "url": "https://openlegislation.uk/double-taxation-relief-taxes-on-income-guyana-order-1992/schedule/chapter-4",
      "extent": null,
      "status": null,
      "parent": "schedule"
    },
    {
      "path": "schedule/chapter/5",
      "kind": "chapter",
      "number": "Article 5",
      "heading": "Permanent establishment",
      "url": "https://openlegislation.uk/double-taxation-relief-taxes-on-income-guyana-order-1992/schedule/chapter-5",
      "extent": null,
      "status": null,
      "parent": "schedule"
    },
    {
      "path": "schedule/chapter/6",
      "kind": "chapter",
      "number": "Article 6",
      "heading": "Limitation of relief",
      "url": "https://openlegislation.uk/double-taxation-relief-taxes-on-income-guyana-order-1992/schedule/chapter-6",
      "extent": null,
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    },
    {
      "path": "schedule/chapter/7",
      "kind": "chapter",
      "number": "Article 7",
      "heading": "Income from immovable property",
      "url": "https://openlegislation.uk/double-taxation-relief-taxes-on-income-guyana-order-1992/schedule/chapter-7",
      "extent": null,
      "status": null,
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    },
    {
      "path": "schedule/chapter/8",
      "kind": "chapter",
      "number": "Article 8",
      "heading": "Business profits",
      "url": "https://openlegislation.uk/double-taxation-relief-taxes-on-income-guyana-order-1992/schedule/chapter-8",
      "extent": null,
      "status": null,
      "parent": "schedule"
    },
    {
      "path": "schedule/chapter/9",
      "kind": "chapter",
      "number": "Article 9",
      "heading": "Shipping and air transport",
      "url": "https://openlegislation.uk/double-taxation-relief-taxes-on-income-guyana-order-1992/schedule/chapter-9",
      "extent": null,
      "status": null,
      "parent": "schedule"
    },
    {
      "path": "schedule/chapter/10",
      "kind": "chapter",
      "number": "Article 10",
      "heading": "Associated enterprises",
      "url": "https://openlegislation.uk/double-taxation-relief-taxes-on-income-guyana-order-1992/schedule/chapter-10",
      "extent": null,
      "status": null,
      "parent": "schedule"
    },
    {
      "path": "schedule/chapter/11",
      "kind": "chapter",
      "number": "Article 11",
      "heading": "Dividends",
      "url": "https://openlegislation.uk/double-taxation-relief-taxes-on-income-guyana-order-1992/schedule/chapter-11",
      "extent": null,
      "status": null,
      "parent": "schedule"
    },
    {
      "path": "schedule/chapter/12",
      "kind": "chapter",
      "number": "Article 12",
      "heading": "Interest",
      "url": "https://openlegislation.uk/double-taxation-relief-taxes-on-income-guyana-order-1992/schedule/chapter-12",
      "extent": null,
      "status": null,
      "parent": "schedule"
    },
    {
      "path": "schedule/chapter/13",
      "kind": "chapter",
      "number": "Article 13",
      "heading": "Royalties",
      "url": "https://openlegislation.uk/double-taxation-relief-taxes-on-income-guyana-order-1992/schedule/chapter-13",
      "extent": null,
      "status": null,
      "parent": "schedule"
    },
    {
      "path": "schedule/chapter/14",
      "kind": "chapter",
      "number": "Article 14",
      "heading": "Technical fees",
      "url": "https://openlegislation.uk/double-taxation-relief-taxes-on-income-guyana-order-1992/schedule/chapter-14",
      "extent": null,
      "status": null,
      "parent": "schedule"
    },
    {
      "path": "schedule/chapter/15",
      "kind": "chapter",
      "number": "Article 15",
      "heading": "Capital Gains",
      "url": "https://openlegislation.uk/double-taxation-relief-taxes-on-income-guyana-order-1992/schedule/chapter-15",
      "extent": null,
      "status": null,
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    },
    {
      "path": "schedule/chapter/16",
      "kind": "chapter",
      "number": "Article 16",
      "heading": "Independent personal services",
      "url": "https://openlegislation.uk/double-taxation-relief-taxes-on-income-guyana-order-1992/schedule/chapter-16",
      "extent": null,
      "status": null,
      "parent": "schedule"
    },
    {
      "path": "schedule/chapter/17",
      "kind": "chapter",
      "number": "Article 17",
      "heading": "Dependent personal services",
      "url": "https://openlegislation.uk/double-taxation-relief-taxes-on-income-guyana-order-1992/schedule/chapter-17",
      "extent": null,
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    },
    {
      "path": "schedule/chapter/18",
      "kind": "chapter",
      "number": "Article 18",
      "heading": "Directors' fees",
      "url": "https://openlegislation.uk/double-taxation-relief-taxes-on-income-guyana-order-1992/schedule/chapter-18",
      "extent": null,
      "status": null,
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    },
    {
      "path": "schedule/chapter/19",
      "kind": "chapter",
      "number": "Article 19",
      "heading": "Artistes and athletes",
      "url": "https://openlegislation.uk/double-taxation-relief-taxes-on-income-guyana-order-1992/schedule/chapter-19",
      "extent": null,
      "status": null,
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    },
    {
      "path": "schedule/chapter/20",
      "kind": "chapter",
      "number": "Article 20",
      "heading": "Pensions",
      "url": "https://openlegislation.uk/double-taxation-relief-taxes-on-income-guyana-order-1992/schedule/chapter-20",
      "extent": null,
      "status": null,
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    },
    {
      "path": "schedule/chapter/21",
      "kind": "chapter",
      "number": "Article 21",
      "heading": "Government service",
      "url": "https://openlegislation.uk/double-taxation-relief-taxes-on-income-guyana-order-1992/schedule/chapter-21",
      "extent": null,
      "status": null,
      "parent": "schedule"
    },
    {
      "path": "schedule/chapter/22",
      "kind": "chapter",
      "number": "Article 22",
      "heading": "Students and trainees",
      "url": "https://openlegislation.uk/double-taxation-relief-taxes-on-income-guyana-order-1992/schedule/chapter-22",
      "extent": null,
      "status": null,
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    },
    {
      "path": "schedule/chapter/23",
      "kind": "chapter",
      "number": "Article 23",
      "heading": "Other income",
      "url": "https://openlegislation.uk/double-taxation-relief-taxes-on-income-guyana-order-1992/schedule/chapter-23",
      "extent": null,
      "status": null,
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    },
    {
      "path": "schedule/chapter/24",
      "kind": "chapter",
      "number": "Article 24",
      "heading": "Elimination of double taxation",
      "url": "https://openlegislation.uk/double-taxation-relief-taxes-on-income-guyana-order-1992/schedule/chapter-24",
      "extent": null,
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    {
      "path": "schedule/chapter/25",
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      "number": "Article 25",
      "heading": "Non-discrimination",
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      "extent": null,
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    {
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      "title": "Income and Corporation Taxes Act 1988",
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    "retrieved_at": "2026-10-29T14:08:39.310852+00:00"
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  "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."
}