When clauses are added to legislation and international treaties, they are often not added to the originally published document. Article 20A of the UK-USA double tax treaty is one such example. Does anyone know where I can find it? I can find HMRC's interpretation in their manual, but do not accept it.
Tom Trainer
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See page 2 of this pdf and click the link
http://www.hmrc.gov.uk/international/usa-consolidated.pdf
HMRC website
The Revenue have a list of all the Double tax treaties in force at the moment, which I found on their site. You can find the most up-to-date versions of all the treaties at:
http://www.hmrc.gov.uk/international/in_force.htm
I have this saved in my favourites cos it was hard to find!