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HMRC internal manual

Double Taxation Relief Manual

HM Revenue & Customs
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DT: Soviet Union: double taxation agreement, Article 16: Income of students and trainees

Grants and other payments which a student 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 receives for the purpose of his maintenance, education or training shall not be taxed in that State, provided that such payments arise from sources outside that State.