{
  "url": "https://openlegislation.uk/draft-double-taxation-relief-shipping-transport-hong-kong-order-2000/schedule/part-6",
  "json_url": "https://openlegislation.uk/draft-double-taxation-relief-shipping-transport-hong-kong-order-2000/schedule/part-6.json",
  "legislation": "ukdsi/2000/0110187237",
  "legislation_title": "The Double Taxation Relief (Shipping Transport) (Hong Kong) Order 2000",
  "legislation_url": "https://openlegislation.uk/draft-double-taxation-relief-shipping-transport-hong-kong-order-2000",
  "path": "schedule/part/6",
  "kind": "part",
  "number": "Article 6",
  "heading": "Termination",
  "text": "This Agreement shall remain in force until terminated by one of the Contracting Parties. Either Contracting Party may terminate this Agreement by giving written notice of termination at least six months before the end of any calendar year. In such event, this Agreement shall cease to have effect:\n(a) in the United Kingdom:\n(i) in respect of income tax and capital gains tax, for any year of assessment beginning on or after 6th April in the calendar year next following that in which the notice is given;\n(ii) in respect of corporation tax, for any financial year beginning on or after 1st April in the calendar year next following that in which the notice is given;\n(b) in the Hong Kong Special Administrative Region, for any year of assessment beginning on or after 1st April in the calendar year next following that in which notice is given.\nIn witness whereof the undersigned, duly authorised thereto by their respective Governments, have signed this Agreement.\nDone in duplicate at Hong Kong this 25th day of October 2000 in the English language.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2000/0110187237/schedule/part/6",
    "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."
}