»Ê¹ÚÌåÓýapp

Pension contributions (Article 17)

A resident of the UK may get relief from UK tax for pension contributions paid to a pension plan that is recognised for tax purposes in Chile provided that the individual was making regular contributions to that pension plan before becoming resident in the UK. »Ê¹ÚÌåÓýapp criteria for obtaining relief are listed in Article 17(3).

Other income (Article 20)

Article 20(3) provides that income of a UK resident which is not dealt with elsewhere in the convention and which arises in Chile may be taxed in Chile.