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The Double Taxation Relief (Taxes on Income) (The Hashemite Kingdom of Jordan) Order 2001
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This is a draft item of legislation. This draft has since been made as a UK Statutory Instrument: The Double Taxation Relief (Taxes on Income) (The Hashemite Kingdom of Jordan) Order 2001 No. 3924
Article 18Pensions and annuities
(1) Subject to the provisions of paragraph (2) of Article 19 of this Convention, any pension or other similar remuneration paid to a resident of one of the Contracting States from a source in the other Contracting State in consideration of past employment or services in the other Contracting State and any annuity paid to such a resident from such a source shall be taxed only in that other State.
(2) The term “annuity” means a stated sum payable to an individual periodically at stated times during his life or during a specified or ascertainable period of time under an obligation to make the payments in return for adequate and full consideration in money or money’s worth.
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