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