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HMRC internal manual

Double Taxation Relief Manual

Guidance by country: China: agreements - air transport

An agreement (SI1981/1119) covering air transport undertakings and their employees only has effect from 4 September 1981. It does not provide for tax credit relief.

It is not superseded by eitrher of the later comprehensive agreements (see DT4901 onwards), except to the extent that the later agreements give greater relief from the taxes to which they apply than this earlier agreement.