{
  "url": "https://openlegislation.uk/double-taxation-relief-taxes-on-incometaiwan-order-2002/schedule/part-I/crossheading-students",
  "json_url": "https://openlegislation.uk/double-taxation-relief-taxes-on-incometaiwan-order-2002/schedule/part-I/crossheading-students.json",
  "legislation": "uksi/2002/3137",
  "legislation_title": "The Double Taxation Relief (Taxes on Income)(Taiwan) Order 2002",
  "legislation_url": "https://openlegislation.uk/double-taxation-relief-taxes-on-incometaiwan-order-2002",
  "path": "schedule/part/I/crossheading/students",
  "kind": "crossheading",
  "number": "Article 20",
  "heading": "Students",
  "text": "Where a student, who is a resident of a territory or who was a resident of that territory immediately before visiting the other territory and who is temporarily present in that other territory solely for the purpose of the student’s education, receives payments from sources outside that other territory for the purpose of the student’s maintenance or education, those payments shall be exempt from tax in that other territory.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2002/3137/schedule/part/I/crossheading/students",
    "retrieved_at": "2026-10-29T06:35:33.898469+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."
}