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This document is a Protocol amending the DTAA signed between Qatar and the United Kingdom on 25 June 2009. The Protocol, signed on 20 October 2010, modifies a specific clause within the original Agreement's Article 11 concerning interest. It replaces the phrase 'by persons who are not residents of Qatar' with 'by persons who are not residents of that other State' in paragraph 3(a)(iv). This amendment refines the application of tax rules for certain interest income. The full legal context requires reference to the original 2009 Agreement, which is not included herein.

Protocol Amending the Agreement between the Government of the State of QATAR and the Government of the UNITED KINGDOM of Great Britain and Northern Ireland for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and Capital Gains Signed at London on 25 June 2009

The Government of the State of Qatar and the Government of the United Kingdom of Great Britain and Northern Ireland,

Desiring to amend the Agreement between the Government of the State of Qatar and the Government of the United Kingdom of Great Britain and Northern Ireland for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital gains signed at London on 25 June 2009 (hereinafter referred to as the Agreement").

Have agreed as follows:

Contents

Article I

Article II

Article I

In paragraph (3) (a) (iv) of Article 11 of the Agreement, the words "by persons who are not residents of Qatar" shall be replaced by the words "by persons who are not residents of that other State".

Article II

Each of the Contracting States shall notify to the other, through diplomatic channels, the completion of the procedures required by its law for the bringing into force of this Protocol This Protocol shall enter into force on the date of the later of these notifications and shall have effect from the same date as the Agreement has effect with regard to taxes withheld at source.

In witness whereof the undersigned, duty authorised thereto, have signed this Protocol

DONE in duplicate at Doha on the 20^th of October 2010, in the Arabic and English languages, both texts being equally authoritative.