- Deddfwriaeth ddrafft
This is a draft item of legislation. This draft has since been made as a UK Statutory Instrument: The Double Taxation Relief (Taxes on Income) (Lithuania) Order 2001 No. 3925
(5) Subject to paragraph (6) of this Article profits derived by an enterprise of a Contracting State from the operation, in connection with offshore activities carried on in the other Contracting State, of ships or aircraft which are in their existing state designed primarily for the purpose of transporting supplies or personnel, or of tug-boats or anchor handling vessels, shall be taxable only in the State of which the enterprise is a resident.
Y Diweddaraf sydd Ar Gael (diwygiedig):Y fersiwn ddiweddaraf sydd ar gael o’r ddeddfwriaeth yn cynnwys newidiadau a wnaed gan ddeddfwriaeth ddilynol ac wedi eu gweithredu gan ein tîm golygyddol. Gellir gweld y newidiadau nad ydym wedi eu gweithredu i’r testun eto yn yr ardal ‘Newidiadau i Ddeddfwriaeth’.
Gwreiddiol (Fel y’i Deddfwyd neu y’i Gwnaed): Mae'r wreiddiol fersiwn y ddeddfwriaeth fel ag yr oedd pan gafodd ei deddfu neu eu gwneud. Ni wnaed unrhyw newidiadau i’r testun.