{
  "url": "https://openlegislation.uk/double-taxation-relief-taxes-on-incometaiwan-order-2002/schedule/part-II",
  "json_url": "https://openlegislation.uk/double-taxation-relief-taxes-on-incometaiwan-order-2002/schedule/part-II.json",
  "legislation": "uksi/2002/3137",
  "legislation_title": "The Double Taxation Relief (Taxes on Income)(Taiwan) Order 2002",
  "legislation_url": "https://openlegislation.uk/double-taxation-relief-taxes-on-incometaiwan-order-2002",
  "path": "schedule/part/II",
  "kind": "part",
  "number": "II",
  "heading": "THE BRITISH TRADE AND CULTURAL OFFICE, TAIPEI AND THE TAIPEI REPRESENTATIVE OFFICE IN THE UNITED KINGDOM;",
  "text": "Having regard to the Agreement for the avoidance of double taxation and prevention of fiscal evasion with respect to taxes on income and on capital gains signed at London this 8th day of April 2002 (in this Annex called the Agreement);\nHave agreed that the following provisions shall form an integral part of the Agreement:\nWith respect to the territory in which the taxation law administered by the Department of Taxation, Ministry of Finance, Taipei is applied, it is understood that nothing in the Agreement affects the imposition of the Land Value Increment Tax.\nThe remuneration, pensions, or annuities of staff of the Taipei Representative Office in the United Kingdom and of the British Trade and Cultural Office, Taipei shall be dealt with under the terms of Article 19 of the Agreement.\nIn witness whereof the undersigned have signed this Annex.\nDone in duplicate at London this 8th day of April 2002 in the English and Chinese languages, both texts being equally authentic. In the case of any divergence of meaning between the two texts, the English text shall prevail.\nFor the British Trade and For the Taipei Cultural Office, Taipei\nDavid Coates\nDirector-General, British Trade and Cultural Office, Taipei\nFor the Taipei Representative Office in the United Kingdom\nWen-hua Tzen\nRepresentative, Taipei Representative Office in the United Kingdom",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2002/3137/schedule/part/II",
    "retrieved_at": "2026-10-29T06:35:33.898469+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."
}