# The Double Taxation Relief (Taxes on Income) (Lithuania) Order 2001, Chapter Article 18: Pensions


(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.
(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.

---
Source: https://www.legislation.gov.uk/uksi/2001/3925/schedule/chapter/18 (the official version)
Page: https://openlegislation.uk/double-taxation-relief-taxes-on-income-lithuania-order-2001/schedule/chapter-18
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.