DT4900 - China: Agreements: air transport

Anagreement (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It is not superseded by the later comprehensive agreement (see DT4901 onwards), except to the extent that the later agreement gives greater relief from the taxes to which it applies than this earlier agreement.