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HMRC internal manual

Double Taxation Relief Manual

HM Revenue & Customs
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DT: Cyprus: double taxation agreement, Article 23: Income not expressly mentioned

Article 23 was substituted by SI80/1529 below

Items of income of a resident of a Contracting State which are not expressly mentioned in the foregoing Articles of this Convention shall be taxable only in that State. This provision shall not apply to income paid out of trusts.`