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HMRC internal manual

Double Taxation Relief Manual

From
HM Revenue & Customs
Updated
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DT: Montserrat: double taxation agreement, Article 12: Students and business apprentices

A student or business apprentice from one of the territories who is receiving-full-time education or training in the other territory, shall be exempt from tax in thatother territory on payments made to him by persons in the first-mentioned territory forthe purposes of his maintenance, education or training.