This agreement applies for periods before the new
comprehensive agreement has effect (see DT3850).
Where under any provision of this Agreement any person is
exempted or relieved from tax in a Contracting State on certain
income and that person is subject to tax in respect of that income
in that other Contracting State by reference to the amount thereof
which is remitted to or received in that other State, the exemption
or relief from tax to be allowed under this Agreement in the
first-mentioned Contracting State shall apply only to the amounts
so remitted or received.
