# The Double Taxation Relief (Taxes on Income) (Lithuania) Order 2001, Chapter Article 26: Partnerships


Where, under any provision of this Convention, a partnership is entitled, as a resident of Lithuania, to exemption from tax in the United Kingdom on any income or capital gains, that provision shall not be construed as restricting the right of the United Kingdom to tax any member of the partnership who is a resident of the United Kingdom on his share of such income or capital gains; but any such income or capital gains shall be treated for the purposes of Article 24 of this Convention as income or gains from sources in Lithuania.

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Source: https://www.legislation.gov.uk/uksi/2001/3925/schedule/chapter/26 (the official version)
Page: https://openlegislation.uk/double-taxation-relief-taxes-on-income-lithuania-order-2001/schedule/chapter-26
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.