- (1) Subject to the provisions of paragraph (2) of Article 19 of this Convention, pensions and other similar remuneration paid in consideration of past employment, or any annuity paid, to a individual who is a resident of a Contracting State shall be taxable only in that State.
- (2) The term ‘annuity’ means a stated sum payable periodically at stated times during his life or during a specified or ascertainable period of time under an obligation to make the payments in return for adequate and full consideration in money or money’s worth.
Citation to select or copy
United Kingdom / Malta; HMRC, Synthesised text of the Multilateral Instrument and the 1994 UK-Malta Double Taxation Convention; edition Official MLI synthesis; HMRC updated 11 April 2019; article 18; English; source role publisher-synthesis; Official publisher synthesis, not an authentic signed original or current-law certification. Publisher qualifications remain source text and searchable.; unreviewed source text, current applicability unverified; /editions/gb-mt-1994-hmrc-mli-synthesis-html-v1/en/articles/article-18/
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, Synthesised text of the Multilateral Instrument and the 1994 UK-Malta Double Taxation Convention
Digest scope: retained online-source capture; no PDF binary verification
Publisher role and language
Official publisher synthesis, not an authentic signed original or current-law certification. Publisher qualifications remain source text and searchable.
Official publisher synthesis includes its stated MLI modifications and tax-specific entry-into-effect discussion. Currentness and subsequent positions not independently certified.
Actual supplied body languages: English. A language named by an instrument is not a supplied translation.
Edition
Official MLI synthesis; HMRC updated 11 April 2019
Text available here
English
Review
Unreviewed; qualified human review pending
Current applicability
Not verified
Underlying instrument signature
1994-05-12
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.
Publisher synthesis, not an authentic treaty instrument. MLI replacement text and explanations are retained; original boxes/layout are not reproduced. Authentic Convention and MLI texts take precedence.
Source authority, text completeness and currentness still require human review.