Students and apprentices

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..... pprentice who is or was immediately before visiting a Contracting State a resident of the other Contracting State and who is present in the first mentioned State solely for the purpose of his educatio .....

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..... ntitled during such education or training to the same exemptions, reliefs or reductions in respect of taxes available to residents of the State which he is visiting. - - statute, statutory provisio .....

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