{
  "url": "https://openlegislation.uk/draft-double-taxation-relief-air-transport-hong-kong-order-1998",
  "json_url": "https://openlegislation.uk/draft-double-taxation-relief-air-transport-hong-kong-order-1998.json",
  "id": "ukdsi/1998/0110790812",
  "title": "The Double Taxation Relief (Air Transport) (Hong Kong) Order 1998",
  "short_title": "Double Taxation Relief (Air Transport) (Hong Kong) 1998",
  "long_title": "Under Article 14 of the Agreement between the United Kingdom of Great Britain and Northern Ireland and the Government of the Hong Kong Special Administrative Region of the People’s Republic of China concerning Air Services, which is scheduled to this Order, income or profits derived from the business of international air transport by an airline of the United Kingdom or the Hong Kong Special Administrative Region, which are subject to tax in the area of one of the Contracting Parties, shall be exempt from tax in the area of the other Contracting Party.",
  "citation": "Draft 1998, ISBN 0110790812",
  "type": "ukdsi",
  "year": "1998",
  "number": "0110790812",
  "version": "current",
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    {
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      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/draft-double-taxation-relief-air-transport-hong-kong-order-1998/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/1",
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      "number": "1",
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      "url": "https://openlegislation.uk/draft-double-taxation-relief-air-transport-hong-kong-order-1998/article-1",
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    },
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    },
    {
      "path": "signature",
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      "heading": "Signature",
      "url": "https://openlegislation.uk/draft-double-taxation-relief-air-transport-hong-kong-order-1998/signature",
      "extent": null,
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    },
    {
      "path": "schedule",
      "kind": "schedule",
      "number": null,
      "heading": "RELIEF FROM DOUBLE TAXATION",
      "url": "https://openlegislation.uk/draft-double-taxation-relief-air-transport-hong-kong-order-1998/schedule",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
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      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/draft-double-taxation-relief-air-transport-hong-kong-order-1998/note",
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      "status": null,
      "parent": null
    }
  ],
  "has_text": true,
  "pdfs": [],
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  "made_under": [
    {
      "id": "ukpga/1988/1",
      "title": "Income and Corporation Taxes Act 1988",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988",
      "provisions": [
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  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/1998/0110790812",
    "retrieved_at": "2026-10-30T15:20:26.663188+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."
}