(1) Remuneration (other than pensions) paid out of public funds
of the United Kingdom or Northern Ireland or of the funds of any
local authority in the United Kingdom to any individual in respect
of services rendered to the Government of the United Kingdom or
Northern Ireland or a local authority in the United Kingdom in the
discharge of functions of a governmental nature, shall be taxable
only in the United Kingdom unless the individual is a Cyprus
national without also being a United Kingdom national.
(2) Remuneration (other than pensions) paid by, or out of
funds created by, Cyprus or a local authority thereof to any
individual in respect of services rendered to the Government of
Cyprus or a local authority thereof, in the discharge of functions
of a governmental nature, shall be taxable only in Cyprus unless
the individual is a United Kingdom national without also being a
Cyprus national.
(3) The provisions of paragraphs (1) and (2) of this Article
shall not apply to remuneration in respect of services rendered in
connection with any trade or business.
