Common use of PERSONAL ALLOWANCES Clause in Contracts

PERSONAL ALLOWANCES. 1. Subject to the provisions of paragraph 3 of this Article, individuals who are residents of Kenya shall be entitled to the same personal allowances, reliefs and reductions for the purpose of United Kingdom tax as British subjects not resident in the United Kingdom. 2. Subject to the provisions of paragraph 3 of this Article, individuals who are resident of the United Kingdom shall be entitled to the same personal allowances, reliefs and reductions for the purposes of Kenya tax as Kenya citizens not resident in Kenya. 3. Nothing in this Agreement shall entitle as individual who is a resident of a Contracting State and whose income from the other Contracting State consists solely of dividends, interest or royalties (or solely of a combination thereof) to the personal allowa nces, reliefs and reductions of the kind referred to in this Article for the purpose of taxation in that other Contracting State.

PERSONAL ALLOWANCES. (1. ) Subject to the provisions of paragraph 3 (3) of this Articlearticle, individuals who are residents of Kenya shall be entitled to the same personal allowances, reliefs and reductions for the purpose of United Kingdom tax as British subjects not resident in the United Kingdom. (2. ) Subject to the provisions of paragraph 3 (3) of this Articlearticle, individuals who are resident residents of the United Kingdom shall be entitled to the same personal allowances, reliefs and reductions for the purposes of Kenya tax as Kenya citizens not resident in Kenya. (3. ) Nothing in this Agreement shall entitle as an individual who is a resident of a Contracting State and whose income from the other Contracting State consists solely of dividends, interest or royalties (or solely of a combination thereof) to the personal allowa ncesallowances, reliefs and reductions of the kind referred to in this Article article for the purpose of taxation in that other Contracting State.