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HMRC internal manual

Double Taxation Relief Manual

DT: Barbados: double taxation agreement, Article 15: Pensions

(1) Any pension (other than a pension of the kind referred to in paragraph (1) of Article 14) and any annuity, derived from sources within a Contracting State by an individual who is a resident of the other Contracting State and subject to tax in that other State in respect thereof, shall be exempt from tax in the first mentioned Contracting State.

(2) 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 return for adequate and full consideration in money or money’s worth.