- Draft legislation
This is a draft item of legislation and has not yet been made as a UK Statutory Instrument.
(1) The existing taxes to which this Article shall apply are in particular:
(a)in the case of the Hong Kong Special Administrative Region, the profits tax (hereinafter referred to as “Hong Kong tax”);
(b)in the case of the United Kingdom:
(i)the income tax; and
(ii)the corporation tax;
(hereinafter referred to as “United Kingdom tax”).
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