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HMRC internal manual

Double Taxation Relief Manual

From
HM Revenue & Customs
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DT: St Christopher (St Kitts) and Nevis: double taxation agreement, Article 10: Pensions and purchased annuities

10.-(1)Any pension (other than a pension paid by the Government of the Presidency for services rendered to it in the discharge of governmental functions) and any annuity, derived from sources within the Presidency by an individual who is a resident of the United Kingdom and subject to United Kingdom tax in respect thereof, shall be exempt from Presidential tax.

(2) Any pension (other than a pension paid by the Government of the United Kingdom for services rendered to it in the discharge of governmental functions) and any annuity, derived from sources within the United Kingdom by an individual who is a resident of the Presidency and subject to Presidential tax in respect thereof, shall be exempt from United Kingdom tax.

(3) The term `annuity` means a stated sum payable periodically at stated times, during life or during a specified or ascertainable period of time, under an obligation to make the payments in consideration of money paid.