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<h1>Article 20: Pensions and Annuities Taxed Only in Resident's State under Double Tax Avoidance Agreement</h1> Article 20 of the Double Tax Avoidance Agreement between the UK and another Contracting State addresses the taxation of pensions and annuities. It stipulates that any pension or annuity, except those specified in Article 19(2), paid to a resident of a Contracting State is taxable only in that State. A 'pension' is defined as a periodic payment for past employment or injury compensation, including social security payments. An 'annuity' is a periodic payment made in exchange for adequate consideration, payable during life or a specified period.