- Latest available (Revised)
- Original (As made)
This is the original version (as it was originally made). This item of legislation is currently only available in its original format.
(12) For the purposes of paragraph (2) of this Article, if the beneficial owner of the interest is a body of persons or trust established for charitable purposes only and is a resident of one of the Contracting States, that body of persons or trust shall be deemed to be subject to tax in that State in respect of that interest.
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include: