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Pensions

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..... but if the individual is subject to tax in the other Contracting State in respect of the pension or annuity, the tax so charged in the first-mentioned Contracting State shall not exceed the lower of-- (a) 5 per cent. of the pension or annuity; or (b) the amount of tax chargeable on the pension or annuity in the other ContractingState. 2. Pensions paid by, or out of funds created by, a Contra .....

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