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The Double Taxation Relief (Taxes on Income) (Vietnam) Order 1994
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- 1994 No. 3216
- SCHEDULE
- Article 11
- Section 9
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(9) Notwithstanding the provisions of Article 7 of this Agreement and of paragraph (2) of this Article, interest arising in Vietnam which is paid to and beneficially owned by a resident of the United Kingdom shall be exempt from tax in Vietnam if it is paid in respect of a loan made, guaranteed or insured, or any other debt claim or credit guaranteed or insured by the United Kingdom Export Credits Guarantee Department.
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