Protocol Amending the Agreement between the Government of the People's Republic of China and the Government of the United Kingdom of Great Britain and Northern Ireland for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital Gains

Protocol Amending the Agreement between the Government of the People's Republic of China and the Government of the United Kingdom of Great Britain and Northern Ireland for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital Gains

February 27, 2013

The Government of the People's Republic of China and the Government of the United Kingdom of Great Britain and Northern Ireland, Desiring to amend the Agreement between the Government of the People's Republic of China and the Government of the United Kingdom of Great Britain and Northern Ireland for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital gains signed at London on 27 June 2011 (hereinafter referred to as "the Agreement"), Have agreed as follows:
　
Article 1
Sub-paragraph a) of paragraph 2 of Article 10 of the Agreement shall be deleted and replaced by the following:
"1.
　　......