Article 6 - Income from immovable property - United Kingdom Great Britain and Northern Ireland (UK)

ARTICLE 6 - Income from immovable property - 1. Income from immovable property may be taxed in the ContractingState in which such property is situated. 2.(a) The term immovable property shall, subject to the provisions of sub-paragraph (b) of this paragraph, be defined in accordance with the law of the Contracting State in which the property in question is situated. (b) The term immovable property shall in any case include property accessory in immovable property, livestock and equipment used in agriculture and forestry, rights, to which the provisions of general law respecting landed property apply, usufruct of immovable property and rights to variable or fixed payment as consideration for the working of, or the right to work, mineral deposits, sources and other natural resources. Ships and aircraft shall not be regarded as immovable property. 3. The provisions of paragraph 1 of this Article shall apply to income derived from the direct use, letting, or use in any other form of immovable property. 4. The provisions of paragraphs 1 and 3 of this Article shall also apply to the income from immovable property of a enterprise and to income from immovable property used for the performance of independent personal services.