DT Agreements: Norway - Income from a UK source paid to a resident of Norway
UK personal allowances
Before 6 April 2001 - 1985 Convention
Article 32(2), UK allowances are available to an individual who is a resident of Norway.
After 6 April 2001 - 2000 Convention
Article 29(1), UK allowances are available only to an individual who is both a nationaland a resident of Norway.
For in-date years, under ICTA88/S278, EEA citizens are entitled to UK allowances whereverthey are resident.