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UK and China sign protocol to double taxation agreement

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A protocol amending the UK’s double taxation agreement with the People’s Republic of China (SI 2011/2724) was signed on 27 February.

The text of the protocol is available on the HMRC website.

The protocol will be laid before the House of Commons in due course, said exchequer secretary David Gauke. It will enter into force once both countries have completed their legislative procedures.

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