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<h1>Relief from taxation on retirement benefit account income where a notified country taxes withdrawals, subject to prescribed conditions.</h1> Relief is provided for taxation of income in a specified account maintained in a notified country, to be taxed in the tax year as prescribed, where the account is for retirement benefits, was opened while the person was non resident and resident in that notified country, and is taxed by that country at withdrawal or redemption rather than on an accrual basis.