Replaced by new DTA, which applies in UK from 1st April 2003 for
CT, 6th April 2003 for IT and 1st January 2004 for PRT. For US
withholding taxes it applies from 1st May 2003 and for other US
taxes from 1st January 2004. See DT19939J.
Payments which a student or business apprentice who was
immediately before visiting a Contracting State a resident of the
other Contracting State and who is present in the first- mentioned
Contracting State for the purpose of his full-time education or
training receives for the purpose of his maintenance, education or
training shall not be taxed in that State, provided that such
payments are made to him from sources outside that State.
