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HMRC internal manual

Double Taxation Relief Manual

DT: Cyprus: double taxation agreement, Article 19: Pensions

(1) Any pension and any annuity derived from sources within one of the Contracting States 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.