DT Agreements: Cyprus - Income from a UK source paid to a resident of Cyprus
“Other income” paid to a resident of Cyprus (Article 23)
Relief from UK tax for Incapacity Benefit can be allowed under the terms of Article 23of the DTA (Income not expressly mentioned). See also INTM348060Special Tax Benefits’.
No relief can be allowed under the terms of this article of the DTA for income that ispaid out of trusts.