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HMRC internal manual

Double Taxation Relief Manual

From
HM Revenue & Customs
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Burma: Double taxation agreement, Article 10: Pensions and purchased annuities

(1) Any pension (other than a pension referred to in paragraph (1) of Article 8) and any life annuity, derived from sources within Burma by an individual who is a resident of the United Kingdom and subject to United Kingdom tax in respect thereof, shall be exempt from Burma tax.

(2) Any pension (other than a pension referred to in paragraph (1) of Article 8) and any life annuity, derived from sources within the United Kingdom by an individual who is a resident of Burma and subject to Burma tax in respect thereof, shall be exempt from United Kingdom tax.

(3) The term `life annuity` means a stated sum payable periodically at stated times during life under an obligation to make the payment in consideration of money paid.