SCHEDULE

PART IAGREEMENT BETWEEN THE BRITISH TRADE AND CULTURAL OFFICE, TAIPEIAND THE TAIPEI REPRESENTATIVE OFFICE IN THE UNITED KINGDOM FORTHE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCALEVASION WITH RESPECT TO TAXES ON INCOME AND ON CAPITAL GAINS The British Trade and Cultural Office, Taipei and the Taipei Representative Office in the United Kingdom, hereinafter referred to as the BTCO and the TRO;

Article 2Taxes covered

2

There shall be regarded as taxes on income and on capital gains all taxes imposed on total income, or on elements of income, including taxes on gains from the alienation of movable or immovable property.