DT4901 - China: Comprehensive agreement

The comprehensive agreement (SI1984/1826) entered into force on 23 December 1984 and has effect

(a) In the United Kingdom for

(i) Income Tax from 1985-86,

(ii) Capital Gains Tax from 1985-86,

(iii) Corporation Tax from 1 April 1985.

(b) In China for

(i) Individual Income Tax from 1 January 1985,

(ii) Income Tax (including the additional local Income Tax) concerning joint ventures with Chinese and foreign investment from 1 January 1986,

(iii) Income Tax (including the local Income Tax) concerning foreign enterprises from 1 January 1976.

The agreement does not apply to the Hong Kong Special Administrative Region.