{
  "url": "https://openlegislation.uk/draft-double-taxation-relief-taxes-on-income-chile-order-2003/schedule/chapter-III/crossheading-students",
  "json_url": "https://openlegislation.uk/draft-double-taxation-relief-taxes-on-income-chile-order-2003/schedule/chapter-III/crossheading-students.json",
  "legislation": "ukdsi/2003/0110474856",
  "legislation_title": "The Double Taxation Relief (Taxes on Income) (Chile) Order 2003",
  "legislation_url": "https://openlegislation.uk/draft-double-taxation-relief-taxes-on-income-chile-order-2003",
  "path": "schedule/chapter/III/crossheading/students",
  "kind": "crossheading",
  "number": "Article 19",
  "heading": "STUDENTS",
  "text": "Payments which a student or business apprentice 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 that individual’s education or training receives for the purpose of that individual’s maintenance, education or training shall not be taxed in that State, if such payments arise from sources outside that State.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2003/0110474856/schedule/chapter/III/crossheading/students",
    "retrieved_at": "2026-10-30T15:24:59.673315+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."
}