Payments which a student or business apprentice 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 education or training receives for the purpose of his maintenance, education or training shall not be taxed in that State, provided that such payments arise from sources outside that State.
Cyprus / United Kingdom · Cyprus–United Kingdom 2018 Convention: official amended publication
Official amended text through 2018 Protocol; HMRC updated 1 July 2022
Article 19 · students
English · amended source publication
Unreviewed · applicability unverified2018 source · pension continuation limited to 31 Dec 2024
Citation to select or copy
Cyprus / United Kingdom; HMRC, 2018 UK-Cyprus Double Taxation Convention as amended by the 2018 Protocol; edition Official amended text through 2018 Protocol; HMRC updated 1 July 2022; article 19; English; source role publisher-source-edition; Publisher source edition; not current-law certification; unreviewed source text, current applicability unverified; /editions/cy-gb-2018-hmrc-amended-html-v1/en/articles/article-19/
Disclaimers
Unreviewed machine transcription. Not a verified current-law consolidation or legal advice. Later changes may be missing.
Language switching retains source identifiers only. This is not reviewed legal or translational equivalence.
Page links are source references, not verified paragraph correspondence. Formatting and extraction errors may remain.
Noindex is not access control. This is a research preview, not a statement of authoritative or current law.
Source & edition
HMRC, 2018 UK-Cyprus Double Taxation Convention as amended by the 2018 Protocol
- Official online text · retained capture Official source website ↗
SHA-256
d9f33c3e87cd302e40b3475227602c97117b1e6044380409399fbb4544d65478Digest scope: retained online-source capture; no PDF binary verification
Publisher role and language
source publication only; current applicability not certified
not independently verified
Actual supplied body languages: English. A language named by an instrument is not a supplied translation.
- Edition
- Official amended text through 2018 Protocol; HMRC updated 1 July 2022
- Text available here
- English
- Review
- Unreviewed; qualified human review pending
- Current applicability
- Not verified
- Signature
- 2018-03-22
Languages recorded in source metadata: English. This is not a promise of available text or a translation.
Edition notes and known limitations
Official HTML text capture, not Original PDF; human wording and current-law certification not claimed.
Block IDs are navigation aids, never invented legal paragraph numbers. Native extraction can flatten ordered-list styling; only printed source labels are retained.
Complete preamble, closing and all supplied integral protocol/notes are retained separately and searchable within this source.
Official publisher amended text, not an agent consolidation; the separately linked 2018 amending protocol is incorporated as described by HMRC, not reproduced as a separate instrument in this publication.
Article 29(5) retains a pension-election window ending 31 December 2024. This is source wording, not an invitation to make a new election in 2026.
The source omits an In witness whereof sentence before its Done/signature clause; exact publisher closing is retained without fabricating one.
Source authority, text completeness and currentness still require human review.
Source-authored pension election provision includes expired 31 December 2024 window. retain exact wording; do not advertise new 2026 election availability