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The Double Taxation Relief (Taxes on Income) (Georgia) Order 2004

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Article 19Students

A student, business apprentice or trainee who is or was immediately before visiting a Contracting State a resident of the other Contracting State and who is present in the first-mentioned State solely for the purpose of his education or training shall be exempt from tax in that first-mentioned State on:

(a)all remittances made from abroad for the purpose of his maintenance, education or training; and

(b)all scholarships, grants, allowances and awards from governmental, charitable, scientific, literary or educational organisations for the purpose of his maintenance, education or training.

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