The Double Taxation Relief (Shipping Transport) (Hong Kong) Order 2000

• Citation: S.I. 2000/3248
• Sections: 2

Section 1

This Order may be cited as the Double Taxation Relief (Shipping Transport) (Hong Kong) Order 2000.

Section 2

It is hereby declared—

(a) that the arrangements specified in the Agreement set out in the Schedule to this Order have been made with the Government of the Hong Kong Special Administrative Region of the People’s Republic of China with a view to affording relief from double taxation in relation to income tax, corporation tax or capital gains tax and taxes of a similar character imposed by the laws of the Hong Kong Special Administrative Region; and

(b) that it is expedient that those arrangements should have effect.