DT4902 - Double Taxation Relief Manual: Guidance by country: China: Amending agreement

Some provisions of the comprehensive agreement were amended by a further agreement (SI1996/3164) which entered into force on 4 March 1997 and has effect in the United Kingdom and in China, retrospectively, from 1 January 1995. The principal change introduced by the Protocol is in relation to relief for 'tax spared' (see DT4910).