Payments received by students and apprentices

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Full Text of the Document

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....empt from tax in that other State, on payments which arise outside that other State for the purposes of his maintenance, education or training. 2. In respect of grants, scholarships and remuneration from employment not covered by paragraph 1, a student or business apprentice described in paragraph 1 shall, in addition, be entitled during such education or training to the same exemptions, reliefs ....