The Double Taxation Relief (Taxes on Income) (China) Order 1996 No. 3164

SCHEDULE PROTOCOL AMENDING THE AGREEMENT BETWEEN THE GOVERNMENT OF THE UNITED KINGDOM OF GREAT BRITAIN AND NORTHERN IRELAND AND THE GOVERNMENT OF THE PEOPLE'S REPUBLIC OF CHINA FORTHE RECIPROCAL AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME AND CAPITAL GAINS

ARTICLE 4

(1) Sub-paragraph (a) of paragraph (3) of Article 12 of the Agreement shall be deleted and replaced by the following:

“(a) payments of any kind received as a consideration for the use of, or the right to use, any copyright of literary, artistic or scientific work, including cinematograph films, and films or tapes for radio or television broadcasting, or any patent, trade-mark, design or model, plan, secret formula or process, or for information concerning industrial, commercial or scientific experience (know-how); and”.

(2) In paragraph (3) of Article 13 of the Agreement, the following words shall be deleted:

• “including the use of, or the right to use, information concerning industrial, commercial or scientific experience,”.