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HMRC internal manual

Double Taxation Relief Manual

Antigua: double taxation agreement, Paragraph 10: Pensions and purchased annuities

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

10(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 Antigua and subject to Antigua tax in respect thereof, shall be exempt from United Kingdom tax.

10(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.