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1.  This Order may be cited as the Double Taxation Relief (Air Transport) (Hong Kong) Order 1998.

2.  It is hereby declared—

(a)that the arrangements specified in the Article 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 and corporation tax and taxes of a similar character imposed by the laws of Hong Kong; and

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

Clerk of the Privy Council