Clause 3 heading: amended, on 9 August 2018, by clause 4(1) of the Double Tax Agreements (Hong Kong) Amendment Order 2018 (LI 2018/118).
Clause 3(1): amended, on 9 August 2018, by clause 4(2) of the Double Tax Agreements (Hong Kong) Amendment Order 2018 (LI 2018/118).
Clause 3(2): inserted, on 9 August 2018, by clause 4(3) of the Double Tax Agreements (Hong Kong) Amendment Order 2018 (LI 2018/118).