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Guidance on possible entitlement to double taxation relief for certain types of UK income received by non-residents of the UK who are residents of the territories listed in the table. It doesn’t explain the conditions for relief. You may need to refer to the text of the particular double taxation treaty for full details.
Some of these treaties have been amended by one or more Protocols, which are published separately with a new Statutory Instrument number. Any Protocol should be read in conjunction with the text of the original treaty.