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HMRC internal manual

Double Taxation Relief Manual

Guidance by country: China: teachers and researchers, students, etc.

Teachers, researchers and students who were entitled to exemptions from tax in China under the provisions of Articles 21 and 22 of the previous agreement (SI1984/1826) at the time that the later agreement entered into force will continue to be entitled to those exemptions, but only for so long as they would have done under the terms of that previous agreement.