(12) Notwithstanding the provisions of Article 7 of this Convention and of paragraph (2) of this Article, interest arising in the United Kingdom which is paid to and beneficially owned by a resident of Uzbekistan shall be exempt from tax in the United Kingdom if it is paid in respect of a loan made, guaranteed or insured, or any other debt-claim or credit guaranteed or insured, by the National Bank for Foreign Economic Activity of the Republic of Uzbekistan.