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Schedule

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

  1. ICONVENTION BETWEEN THE GOVERNMENT OF THE UNITED KINGDOM OF GREAT BRITAIN AND NORTHERN IRELAND AND THE GOVERNMENT OF THE REPUBLIC OF LITHUANIA FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME AND ON CAPITAL GAINS
  2. Article 1Personal scope
  3. Article 2Taxes covered
  4. Article 3General definitions
  5. Article 4Residence
  6. Article 5Permanent establishment
  7. Article 6Income from immovable property
  8. Article 7Business profits
  9. Article 8Shipping and air transport
  10. Article 9Associated enterprises
  11. Article 10Dividends
  12. Article 11Interest
  13. Article 12Royalties
  14. Article 13Capital gains
  15. Article 14Independent personal services
  16. Article 15Dependent personal services
  17. Article 16Directors' fees
  18. Article 17Artistes and sportsmen
  19. Article 18Pensions
  20. Article 19Government service
  21. Article 20Students
  22. Article 21Professors and teachers
  23. Article 22Other income
  24. Article 23Miscellaneous rules applicable to certain Offshore Activities
  25. Article 24Elimination of double taxation
  26. Article 25Limitation of relief
  27. Article 26Partnerships
  28. Article 27Non-discrimination
  29. Article 28Mutual agreement procedure/hsp
  30. Article 29Exchange of information
  31. Article 30Members of diplomatic or permanent missions and consular posts
  32. Article 31Entry into force
  33. Article 32Termination
  34. IIEXCHANGE OF NOTES