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HMRC internal manual

Double Taxation Relief Manual

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HM Revenue & Customs
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DT: Sierra Leone: double taxation agreement, Article 10: Pensions and purchased annuities

 

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