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Article 21 provides that a visiting teacher or researcher from Kuwait will be exemptfrom UK tax on his remuneration from teaching or research at a university, college, schoolor other recognised educational institution, for a period not exceeding two years from thedate of his first visit to the UK for that purpose (Article 21(1)).

»Ê¹ÚÌåÓýapp Article only applies, in the case of research, where the research is undertaken in thepublic interest and not primarily for the benefit of some other private person (Article21(2)).