{
  "url": "https://openlegislation.uk/draft-double-taxation-relief-shipping-transport-hong-kong-order-2000",
  "json_url": "https://openlegislation.uk/draft-double-taxation-relief-shipping-transport-hong-kong-order-2000.json",
  "id": "ukdsi/2000/0110187237",
  "title": "The Double Taxation Relief (Shipping Transport) (Hong Kong) Order 2000",
  "short_title": "Double Taxation Relief (Shipping Transport) (Hong Kong) 2000",
  "long_title": "Under the Agreement with the Government of the Hong Kong Special Administrative Region of the People’s Republic of China scheduled to this Order, profits derived from the business of international shipping transport by an enterprise of the United Kingdom or of the Hong Kong Special Administrative Region shall be exempt from tax in the area of the other Contracting Party. This exemption also applies to profits derived from participation in a pool, joint business or international operating agency, to gains derived from the alienation of ships or moveable property, and to capital represented by such ships and moveable property.",
  "citation": "Draft 2000, ISBN 0110187237",
  "type": "ukdsi",
  "year": "2000",
  "number": "0110187237",
  "version": "current",
  "date": null,
  "revised": false,
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  "extent": null,
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/draft-double-taxation-relief-shipping-transport-hong-kong-order-2000/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/1",
      "kind": "article",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/draft-double-taxation-relief-shipping-transport-hong-kong-order-2000/article-1",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/2",
      "kind": "article",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/draft-double-taxation-relief-shipping-transport-hong-kong-order-2000/article-2",
      "extent": null,
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    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/draft-double-taxation-relief-shipping-transport-hong-kong-order-2000/signature",
      "extent": null,
      "status": null,
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    },
    {
      "path": "schedule",
      "kind": "schedule",
      "number": null,
      "heading": "AGREEMENT BETWEEN THE GOVERNMENT OF 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 FOR THE AVOIDANCE OF DOUBLE TAXATION ON REVENUES ARISING FROM THE BUSINESS OF SHIPPING TRANSPORT",
      "url": "https://openlegislation.uk/draft-double-taxation-relief-shipping-transport-hong-kong-order-2000/schedule",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/part/1",
      "kind": "part",
      "number": "Article 1",
      "heading": "Taxes Covered",
      "url": "https://openlegislation.uk/draft-double-taxation-relief-shipping-transport-hong-kong-order-2000/schedule/part-1",
      "extent": null,
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    },
    {
      "path": "schedule/part/2",
      "kind": "part",
      "number": "Article 2",
      "heading": "General definitions",
      "url": "https://openlegislation.uk/draft-double-taxation-relief-shipping-transport-hong-kong-order-2000/schedule/part-2",
      "extent": null,
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      "parent": "schedule"
    },
    {
      "path": "schedule/part/3",
      "kind": "part",
      "number": "Article 3",
      "heading": "Shipping transport",
      "url": "https://openlegislation.uk/draft-double-taxation-relief-shipping-transport-hong-kong-order-2000/schedule/part-3",
      "extent": null,
      "status": null,
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    },
    {
      "path": "schedule/part/4",
      "kind": "part",
      "number": "Article 4",
      "heading": "Mutual agreement procedure",
      "url": "https://openlegislation.uk/draft-double-taxation-relief-shipping-transport-hong-kong-order-2000/schedule/part-4",
      "extent": null,
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      "parent": "schedule"
    },
    {
      "path": "schedule/part/5",
      "kind": "part",
      "number": "Article 5",
      "heading": "Entry into force",
      "url": "https://openlegislation.uk/draft-double-taxation-relief-shipping-transport-hong-kong-order-2000/schedule/part-5",
      "extent": null,
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    },
    {
      "path": "schedule/part/6",
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      "number": "Article 6",
      "heading": "Termination",
      "url": "https://openlegislation.uk/draft-double-taxation-relief-shipping-transport-hong-kong-order-2000/schedule/part-6",
      "extent": null,
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      "parent": "schedule"
    },
    {
      "path": "note",
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      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/draft-double-taxation-relief-shipping-transport-hong-kong-order-2000/note",
      "extent": null,
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    }
  ],
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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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  ],
  "changes_made_to": 0,
  "changes_made_to_url": "https://openlegislation.uk/draft-double-taxation-relief-shipping-transport-hong-kong-order-2000/changes.json",
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  "instruments_made_under_url": "https://openlegislation.uk/draft-double-taxation-relief-shipping-transport-hong-kong-order-2000/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2000/0110187237",
    "retrieved_at": "2026-10-30T15:27:26.332813+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."
}