{
  "url": "https://openlegislation.uk/double-taxation-relief-taxes-on-income-guyana-order-1992/schedule",
  "json_url": "https://openlegislation.uk/double-taxation-relief-taxes-on-income-guyana-order-1992/schedule.json",
  "legislation": "uksi/1992/3207",
  "legislation_title": "The Double Taxation Relief (Taxes on Income) (Guyana) Order 1992",
  "legislation_url": "https://openlegislation.uk/double-taxation-relief-taxes-on-income-guyana-order-1992",
  "path": "schedule",
  "kind": "schedule",
  "number": null,
  "heading": null,
  "text": "Georgetown\n31st August 1992\nExcellency\nI am in receipt of your Note dated August 31st, 1992 which states as follows:\nI have the honour to refer to the 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 which has been signed today and to propose on behalf of the Government of the United Kingdom that, in applying paragraph (4) of Article 25 (Non-Discrimination) of that Convention, the expression “Other similar enterprises of the first-mentioned State” should be interpreted as referring to enterprises of the United Kingdom or Guyana as the case may be the capital of which is wholly or partly owned or controlled, directly or indirectly, by one or more persons who are not residents of the United Kingdom or Guyana.\nThe foregoing proposal being acceptable to the Government of Guyana, I have the honour to confirm that Your Excellency’s Note and this Reply should be regarded as constituting an agreement between the two Governments in this matter.\nI take this opportunity to renew to Your Excellency the assurances of my highest consideration.\nWinston Murray\nHis Excellency the Deputy\nPrime Minister, Trade, Tourism\nand Industry performing the\nduties of the Minister of Finance\nof the Co-operative Republic\nof Guyana",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1992/3207/schedule",
    "retrieved_at": "2026-10-29T14:08:39.310852+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."
}