{
  "url": "https://openlegislation.uk/double-taxation-relief-taxes-on-income-kuwait-order-1999",
  "json_url": "https://openlegislation.uk/double-taxation-relief-taxes-on-income-kuwait-order-1999.json",
  "id": "uksi/1999/2036",
  "title": "The Double Taxation Relief (Taxes on Income) (Kuwait) Order 1999",
  "short_title": "Double Taxation Relief (Taxes on Income) (Kuwait) 1999",
  "long_title": "The Agreement with the State of Kuwait is set out in Part I of the Schedule to this Order.",
  "citation": "S.I. 1999/2036",
  "type": "uksi",
  "year": "1999",
  "number": "2036",
  "version": "current",
  "date": "1999-07-21",
  "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-kuwait-order-1999/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-kuwait-order-1999/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-kuwait-order-1999/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-kuwait-order-1999/signature",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule",
      "kind": "schedule",
      "number": null,
      "heading": null,
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/part/I",
      "kind": "part",
      "number": "I",
      "heading": "AGREEMENT BETWEEN THE UNITED KINGDOM OF GREAT BRITAIN AND NORTHERN IRELAND AND THE STATE OF KUWAIT FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME AND ON CAPITAL",
      "url": "https://openlegislation.uk/double-taxation-relief-taxes-on-income-kuwait-order-1999/schedule/part-I",
      "extent": null,
      "status": null,
      "parent": "schedule"
    },
    {
      "path": "schedule/crossheading/personal-scope",
      "kind": "crossheading",
      "number": "ARTICLE 1",
      "heading": "Personal scope",
      "url": "https://openlegislation.uk/double-taxation-relief-taxes-on-income-kuwait-order-1999/schedule/crossheading-personal-scope",
      "extent": null,
      "status": null,
      "parent": "schedule"
    },
    {
      "path": "schedule/crossheading/taxes-covered",
      "kind": "crossheading",
      "number": "ARTICLE 2",
      "heading": "Taxes covered",
      "url": "https://openlegislation.uk/double-taxation-relief-taxes-on-income-kuwait-order-1999/schedule/crossheading-taxes-covered",
      "extent": null,
      "status": null,
      "parent": "schedule"
    },
    {
      "path": "schedule/crossheading/general-definitions",
      "kind": "crossheading",
      "number": "ARTICLE 3",
      "heading": "General definitions",
      "url": "https://openlegislation.uk/double-taxation-relief-taxes-on-income-kuwait-order-1999/schedule/crossheading-general-definitions",
      "extent": null,
      "status": null,
      "parent": "schedule"
    },
    {
      "path": "schedule/crossheading/resident",
      "kind": "crossheading",
      "number": "ARTICLE 4",
      "heading": "Resident",
      "url": "https://openlegislation.uk/double-taxation-relief-taxes-on-income-kuwait-order-1999/schedule/crossheading-resident",
      "extent": null,
      "status": null,
      "parent": "schedule"
    },
    {
      "path": "schedule/crossheading/permanent-establishment",
      "kind": "crossheading",
      "number": "ARTICLE 5",
      "heading": "Permanent establishment",
      "url": "https://openlegislation.uk/double-taxation-relief-taxes-on-income-kuwait-order-1999/schedule/crossheading-permanent-establishment",
      "extent": null,
      "status": null,
      "parent": "schedule"
    },
    {
      "path": "schedule/crossheading/income-from-immovable-property",
      "kind": "crossheading",
      "number": "ARTICLE 6",
      "heading": "Income from immovable property",
      "url": "https://openlegislation.uk/double-taxation-relief-taxes-on-income-kuwait-order-1999/schedule/crossheading-income-from-immovable-property",
      "extent": null,
      "status": null,
      "parent": "schedule"
    },
    {
      "path": "schedule/crossheading/business-profits",
      "kind": "crossheading",
      "number": "ARTICLE 7",
      "heading": "Business profits",
      "url": "https://openlegislation.uk/double-taxation-relief-taxes-on-income-kuwait-order-1999/schedule/crossheading-business-profits",
      "extent": null,
      "status": null,
      "parent": "schedule"
    },
    {
      "path": "schedule/crossheading/shipping-and-air-transport",
      "kind": "crossheading",
      "number": "ARTICLE 8",
      "heading": "Shipping and air transport",
      "url": "https://openlegislation.uk/double-taxation-relief-taxes-on-income-kuwait-order-1999/schedule/crossheading-shipping-and-air-transport",
      "extent": null,
      "status": null,
      "parent": "schedule"
    },
    {
      "path": "schedule/crossheading/associated-enterprises",
      "kind": "crossheading",
      "number": "ARTICLE 9",
      "heading": "Associated enterprises",
      "url": "https://openlegislation.uk/double-taxation-relief-taxes-on-income-kuwait-order-1999/schedule/crossheading-associated-enterprises",
      "extent": null,
      "status": null,
      "parent": "schedule"
    },
    {
      "path": "schedule/crossheading/dividends",
      "kind": "crossheading",
      "number": "ARTICLE 10",
      "heading": "Dividends",
      "url": "https://openlegislation.uk/double-taxation-relief-taxes-on-income-kuwait-order-1999/schedule/crossheading-dividends",
      "extent": null,
      "status": null,
      "parent": "schedule"
    },
    {
      "path": "schedule/crossheading/interest",
      "kind": "crossheading",
      "number": "ARTICLE 11",
      "heading": "Interest",
      "url": "https://openlegislation.uk/double-taxation-relief-taxes-on-income-kuwait-order-1999/schedule/crossheading-interest",
      "extent": null,
      "status": null,
      "parent": "schedule"
    },
    {
      "path": "schedule/crossheading/royalties",
      "kind": "crossheading",
      "number": "ARTICLE 12",
      "heading": "Royalties",
      "url": "https://openlegislation.uk/double-taxation-relief-taxes-on-income-kuwait-order-1999/schedule/crossheading-royalties",
      "extent": null,
      "status": null,
      "parent": "schedule"
    },
    {
      "path": "schedule/crossheading/capital-gains",
      "kind": "crossheading",
      "number": "ARTICLE 13",
      "heading": "Capital gains",
      "url": "https://openlegislation.uk/double-taxation-relief-taxes-on-income-kuwait-order-1999/schedule/crossheading-capital-gains",
      "extent": null,
      "status": null,
      "parent": "schedule"
    },
    {
      "path": "schedule/crossheading/independent-personal-services",
      "kind": "crossheading",
      "number": "ARTICLE 14",
      "heading": "Independent personal services",
      "url": "https://openlegislation.uk/double-taxation-relief-taxes-on-income-kuwait-order-1999/schedule/crossheading-independent-personal-services",
      "extent": null,
      "status": null,
      "parent": "schedule"
    },
    {
      "path": "schedule/crossheading/dependent-personal-services",
      "kind": "crossheading",
      "number": "ARTICLE 15",
      "heading": "Dependent personal services",
      "url": "https://openlegislation.uk/double-taxation-relief-taxes-on-income-kuwait-order-1999/schedule/crossheading-dependent-personal-services",
      "extent": null,
      "status": null,
      "parent": "schedule"
    },
    {
      "path": "schedule/crossheading/directors-fees",
      "kind": "crossheading",
      "number": "ARTICLE 16",
      "heading": "Directors' fees",
      "url": "https://openlegislation.uk/double-taxation-relief-taxes-on-income-kuwait-order-1999/schedule/crossheading-directors-fees",
      "extent": null,
      "status": null,
      "parent": "schedule"
    },
    {
      "path": "schedule/crossheading/artistes-and-sportsmen",
      "kind": "crossheading",
      "number": "ARTICLE 17",
      "heading": "Artistes and sportsmen",
      "url": "https://openlegislation.uk/double-taxation-relief-taxes-on-income-kuwait-order-1999/schedule/crossheading-artistes-and-sportsmen",
      "extent": null,
      "status": null,
      "parent": "schedule"
    },
    {
      "path": "schedule/crossheading/pensions-and-annuities",
      "kind": "crossheading",
      "number": "ARTICLE 18",
      "heading": "Pensions and Annuities",
      "url": "https://openlegislation.uk/double-taxation-relief-taxes-on-income-kuwait-order-1999/schedule/crossheading-pensions-and-annuities",
      "extent": null,
      "status": null,
      "parent": "schedule"
    },
    {
      "path": "schedule/crossheading/government-service",
      "kind": "crossheading",
      "number": "ARTICLE 19",
      "heading": "Government service",
      "url": "https://openlegislation.uk/double-taxation-relief-taxes-on-income-kuwait-order-1999/schedule/crossheading-government-service",
      "extent": null,
      "status": null,
      "parent": "schedule"
    },
    {
      "path": "schedule/crossheading/students",
      "kind": "crossheading",
      "number": "ARTICLE 20",
      "heading": "Students",
      "url": "https://openlegislation.uk/double-taxation-relief-taxes-on-income-kuwait-order-1999/schedule/crossheading-students",
      "extent": null,
      "status": null,
      "parent": "schedule"
    },
    {
      "path": "schedule/crossheading/teachers-and-researchers",
      "kind": "crossheading",
      "number": "ARTICLE 21",
      "heading": "Teachers and Researchers",
      "url": "https://openlegislation.uk/double-taxation-relief-taxes-on-income-kuwait-order-1999/schedule/crossheading-teachers-and-researchers",
      "extent": null,
      "status": null,
      "parent": "schedule"
    },
    {
      "path": "schedule/crossheading/other-income",
      "kind": "crossheading",
      "number": "ARTICLE 22",
      "heading": "Other income",
      "url": "https://openlegislation.uk/double-taxation-relief-taxes-on-income-kuwait-order-1999/schedule/crossheading-other-income",
      "extent": null,
      "status": null,
      "parent": "schedule"
    },
    {
      "path": "schedule/crossheading/capital",
      "kind": "crossheading",
      "number": "ARTICLE 23",
      "heading": "Capital",
      "url": "https://openlegislation.uk/double-taxation-relief-taxes-on-income-kuwait-order-1999/schedule/crossheading-capital",
      "extent": null,
      "status": null,
      "parent": "schedule"
    },
    {
      "path": "schedule/crossheading/elimination-of-double-taxation",
      "kind": "crossheading",
      "number": "ARTICLE 24",
      "heading": "Elimination of double taxation",
      "url": "https://openlegislation.uk/double-taxation-relief-taxes-on-income-kuwait-order-1999/schedule/crossheading-elimination-of-double-taxation",
      "extent": null,
      "status": null,
      "parent": "schedule"
    },
    {
      "path": "schedule/crossheading/partnerships",
      "kind": "crossheading",
      "number": "ARTICLE 25",
      "heading": "Partnerships",
      "url": "https://openlegislation.uk/double-taxation-relief-taxes-on-income-kuwait-order-1999/schedule/crossheading-partnerships",
      "extent": null,
      "status": null,
      "parent": "schedule"
    },
    {
      "path": "schedule/crossheading/nondiscrimination",
      "kind": "crossheading",
      "number": "ARTICLE 26",
      "heading": "Non-discrimination",
      "url": "https://openlegislation.uk/double-taxation-relief-taxes-on-income-kuwait-order-1999/schedule/crossheading-nondiscrimination",
      "extent": null,
      "status": null,
      "parent": "schedule"
    },
    {
      "path": "schedule/crossheading/mutual-agreement-procedure",
      "kind": "crossheading",
      "number": "ARTICLE 27",
      "heading": "Mutual agreement procedure",
      "url": "https://openlegislation.uk/double-taxation-relief-taxes-on-income-kuwait-order-1999/schedule/crossheading-mutual-agreement-procedure",
      "extent": null,
      "status": null,
      "parent": "schedule"
    },
    {
      "path": "schedule/crossheading/exchange-of-information",
      "kind": "crossheading",
      "number": "ARTICLE 28",
      "heading": "Exchange of information",
      "url": "https://openlegislation.uk/double-taxation-relief-taxes-on-income-kuwait-order-1999/schedule/crossheading-exchange-of-information",
      "extent": null,
      "status": null,
      "parent": "schedule"
    },
    {
      "path": "schedule/crossheading/members-of-diplomatic-or-permanent-missions-and-consular-posts",
      "kind": "crossheading",
      "number": "ARTICLE 29",
      "heading": "Members of diplomatic or permanent missions and consular posts",
      "url": "https://openlegislation.uk/double-taxation-relief-taxes-on-income-kuwait-order-1999/schedule/crossheading-members-of-diplomatic-or-permanent-missions-and-consular-posts",
      "extent": null,
      "status": null,
      "parent": "schedule"
    },
    {
      "path": "schedule/crossheading/entry-into-force",
      "kind": "crossheading",
      "number": "ARTICLE 30",
      "heading": "Entry into force",
      "url": "https://openlegislation.uk/double-taxation-relief-taxes-on-income-kuwait-order-1999/schedule/crossheading-entry-into-force",
      "extent": null,
      "status": null,
      "parent": "schedule"
    },
    {
      "path": "schedule/crossheading/termination",
      "kind": "crossheading",
      "number": "ARTICLE 31",
      "heading": "Termination",
      "url": "https://openlegislation.uk/double-taxation-relief-taxes-on-income-kuwait-order-1999/schedule/crossheading-termination",
      "extent": null,
      "status": null,
      "parent": "schedule"
    },
    {
      "path": "schedule/part/II",
      "kind": "part",
      "number": "II",
      "heading": "PROTOCOL AS TO THE INTERPRETATION AND APPLICATION IN THE CONTRACTING STATES OF THE AGREEMENT BETWEEN THE UNITED KINGDOM OF GREAT BRITAIN AND NORTHERN IRELAND AND THE STATE OF KUWAIT FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME AND ON CAPITAL SIGNED AT LONDON ON THE 23RD DAY OF FEBRUARY 1999",
      "url": "https://openlegislation.uk/double-taxation-relief-taxes-on-income-kuwait-order-1999/schedule/part-II",
      "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-kuwait-order-1999/note",
      "extent": null,
      "status": null,
      "parent": null
    }
  ],
  "has_text": true,
  "pdfs": [
    {
      "title": "Printed copy",
      "main": true,
      "language": null,
      "date": "2008-11-13",
      "size": null,
      "url": "https://openlegislation.uk/double-taxation-relief-taxes-on-income-kuwait-order-1999/pdf/uksi_19992036_en.pdf",
      "source_url": "https://www.legislation.gov.uk/uksi/1999/2036/pdfs/uksi_19992036_en.pdf"
    }
  ],
  "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-kuwait-order-1999/changes.json",
  "changes_made_by": 0,
  "changes_made_by_url": "https://openlegislation.uk/double-taxation-relief-taxes-on-income-kuwait-order-1999/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/double-taxation-relief-taxes-on-income-kuwait-order-1999/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1999/2036",
    "retrieved_at": "2026-10-29T10:15:09.651593+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."
}