Article 25 - Omitted - United Kingdom Great Britain and Northern Ireland (UK)

1 [***] ***************** NOTES:- 1. Deleted vide NOTIFICATION NO. 10/2014 , DATED 10-2-2014 , w.e.f. 27th day of December, 2013 , before it was read as:- ARTICLE 25 - Partnerships - 1. Where, under any provision of this Convention, a partnership is entitled, as resident of India, to exemption from tax in the United Kingdom on any income or capital gains, that provision shall not be construed as restricting the right of the United Kingdom to tax any member of the partnership who is a resident of the United Kingdom on his share of the income and capital gains of the partnership; but any such income or gains shall be treated for the purposes of Article 24 of this Convention as income or gains from sources in India. 2. Nothing in Article 11 of this Convention shall entitle a partnership which is a resident of India to a tax credit in respect of dividends paid to the partnership by a company which is a resident of the United Kingdom; but any member of the partnership who is a resident of India shall be regarded as entitled to the tax credit to which he would have entitled under that Article, if his share of those dividends has been paid to him by the company which is a resident of the United Kingdom.