PERSONAL ALLOWANCES. 1. Individuals who are residents of Fiji shall be entitled to the same personal allowances, reliefs and reductions or the purposes of United Kingdom tax as British subjects not resident in the United Kingdom. 2. Individuals who are residents of the United Kingdom shall be entitled to the same personal allowances, reliefs and reductions for the purposes of Fiji tax as Fiji nationals not resident in Fiji.
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Sources: Double Taxation Agreement, Double Taxation Agreement