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    <title>Relief from taxation in income from retirement benefit account maintained in a notified country.</title>
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    <description>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.</description>
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      <description>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.</description>
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