(1) An individual who is a resident of the United Kingdom shall be exempt from Grenada tax on profits or remuneration in respect of personal (including professional) services performed within Grenada in any year of assessment if -
(a) he is present within Grenada for a period or periods not exceeding in the aggregate 183 days during that year, and
(b) the services are performed for or on behalf of a person resident in the United Kingdom, and
(c) the profits or remuneration are subject to United Kingdom tax.
(2) An individual who is a resident of Grenada shall be exempt from United Kingdom tax on profits or remuneration in respect of personal (including professional) services performed within the United Kingdom in any year of assessment
(a) he is present within the United Kingdom for a period or periods not exceeding in the aggregate 183 days during that year, and
(b) the services are performed for or on behalf of a person resident in Grenada; and
(c) the profits or remuneration are subject to Grenada tax.
(3) The provisions of this paragraph shall not apply to the profits or remuneration of public entertainers such as stage, motion picture or radio artists, musicians and athletes.
