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) (Norway) Order 2000 No. 3247
(5) Gains derived by a resident of a Contracting State from the alienation of containers (including trailers and related equipment for the transport of containers) used for the transport of goods or merchandise shall be taxable only in that Contracting State except insofar as those containers or trailers and related equipment are used for transport solely between places within the other Contracting State.
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