# The Double Taxation Relief (Taxes on Income) (Lithuania) Order 2001, Chapter Article 20: Students


Payments which a student or an apprentice or trainee, 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 the first-mentioned State, provided that such payments arise from sources outside that State.

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Source: https://www.legislation.gov.uk/uksi/2001/3925/schedule/chapter/20 (the official version)
Page: https://openlegislation.uk/double-taxation-relief-taxes-on-income-lithuania-order-2001/schedule/chapter-20
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.