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HMRC internal manual

Double Taxation Relief Manual

HM Revenue & Customs
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DT: Barbados: double taxation agreement, Article 20: Students

Payments which a student or business apprentice, 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 Contracting 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 the first- mentioned State, provided that such payments are made to him from sources outside that State.