DT Agreements: Finland - Income from a UK source paid to a resident of Finland
UK interest paid to a resident of Finland (Article 12)
Full relief from UK income tax is available on interest paid to its beneficial ownerwho is resident in Finland.
If the beneficial owner is not subject to tax (see INTM332200)in Finland in respect of an interest payment from a security that is quoted on a stockexchange (see INTM342070 or information about interestpayments made after 31 March 2001) no relief is available if the security is sold within 3months of the date on which it was acquired.
There are questions on the forms Fin2/Company and Fin2/Individual that will help you todecide if this test for relief from UK tax has to be considered.