{
  "url": "https://openlegislation.uk/double-taxation-relief-taxes-on-income-lithuania-order-2001/schedule/chapter-18",
  "json_url": "https://openlegislation.uk/double-taxation-relief-taxes-on-income-lithuania-order-2001/schedule/chapter-18.json",
  "legislation": "uksi/2001/3925",
  "legislation_title": "The Double Taxation Relief (Taxes on Income) (Lithuania) Order 2001",
  "legislation_url": "https://openlegislation.uk/double-taxation-relief-taxes-on-income-lithuania-order-2001",
  "path": "schedule/chapter/18",
  "kind": "chapter",
  "number": "Article 18",
  "heading": "Pensions",
  "text": "(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 to a resident of a Contracting State and any annuity paid to such a resident shall be taxable only in that State.\n(2) The term “annuity” means a stated sum payable to an individual 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.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [
    {
      "type": "substituted",
      "affecting": "uksi/2002/2847",
      "affecting_title": "The Double Taxation Relief (Taxes on Income) (Lithuania) Order 2002"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2001/3925/schedule/chapter/18",
    "retrieved_at": "2026-10-29T07:19:40.226279+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}