The current Article 6 was derived from SI
1996/3166:
Where under any provision of this Convention income or
capital gains are relieved from Finnish tax and, under the law in
force in the United Kingdom, an individual in respect of the said
income or capital gains is subject to tax by reference to the
amount thereof which is remitted to or received in the United
Kingdom and not by reference to the full amount thereof, then the
relief to be allowed under this Convention in Finland shall apply
only to so much of the income or capital gains as is remitted to or
received in the United Kingdom.
