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HMRC internal manual

International Manual

From
HM Revenue & Customs
Updated
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DT Agreements: Austria - Income from a UK source paid to a resident of Austria

UK interest paid to a resident of Austria (Article 11)

Full relief from UK tax is available on UK interest paid to a resident of Austria whois the beneficial owner of the interest.

A ‘subject to tax’ condition is imposed only where quoted securities thatgive rise to the interest are sold within 3 months of acquisition.