DT8312 - Greece: double taxation agreement, Article 13: Personal allowances

(1) Individuals who are residents of Greece shall be entitled to the same personal allowances, reliefs and reductions for the purposes of United Kingdom income tax as British subjects not resident in the United Kingdom.

(2) Individuals who are residents of the United Kingdom shall be entitled to the same personal allowances and reliefs for the purposes of Greek tax as Greek nationals not resident in Greece.