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The Double Taxation Relief (Taxes on Income) (The United States of America) Order 2002

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This is the original version (as it was originally made). UK Statutory Instruments are not carried in their revised form on this site.

Article I

Paragraph 5 of Article 1 of the Convention shall be deleted and replaced by the following:

“5.  The provisions of paragraph 4 of this Article shall not affect:

(a)the benefits conferred by a Contracting State under paragraph 2 of Article 9 (Associated Enterprises), sub-paragraph (b) of paragraph 1 and paragraphs 3 and 5 of Article 17 (Pensions, Social Security, Annuities, Alimony, and Child Support), paragraphs 1 and 5 of Article 18 (Pension Schemes) and Articles 24 (Relief From Double Taxation), 25 (Non-discrimination), and 26 (Mutual Agreement Procedure) of this Convention; and

(b)the benefits conferred by a Contracting State under paragraph 2 of Article 18 (Pension Schemes) and Articles 19 (Government Service), 20 (Students), 20A (Teachers), and 28 (Diplomatic Agents and Consular Officers) of this Convention, upon individuals who are neither citizens of, nor have been admitted for permanent residence in, that State.”

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