ARTICLE VIII.
 (i) Where under the provisions of the present Convention a resident of the
United Kingdom is exempt or entitled to relief from Norwegian tax, similar
exemption or relief shall be applied to the undivided estates of deceased persons
in so far as one or more of the beneficiaries is a resident of the United Kingdom.
 (2) Norwegian tax on the undivided estate of a deceased person shall, in
so far as the income accrues to a beneficiary who is resident in the United
Kingdom, be allowed as a credit under Article XVI.


 ARTICLE IX.
 (1) Remuneration, including pensions, paid by, or out of funds created by,
one of the Contracting Parties to any individual In respect of services rendered
to that Party in the discharge of governmental functions shall be exempt from
tax in the territory of the other Contracting Party, unless the individual is a
national of that other Party without being also a national of the first-mentioned
Party.
 (2) The provisions of this Article shall not apply to payments in respect of
services rendered in connection with any trade or business carried on by either
of the Contracting Parties for purposes of profit.


 ARTICLE X.
 (1) An individual who is a resident of the United Kingdom shall be exempt
from Norwegian tax on profits or remuneration in respect of personal (including
professional) services performed within Norway in any year of assessment if-
 (a) he is present within Norway for a period or periods not exceeding in
 the aggregate 183 days during that year, and
 (b) the services are performed for or on behalf of a resident of the United
 Kingdom, and
 (c) the profits or remuneration are subject to United Kingdom tax.
 (2) An individual who is a resident of Norway shall be exempt from United
Kingdom tax on profits or remuneration in respect of personal (including
professional) services performed within the United Kingdom in any year of
assessment, if-
 (a) he is present within the United Kingdom for a period or periods not
 exceeding in the aggregate 183 days during that year, and
 (b) the services are performed for or on behalf of a resident of Norway, and
 (c) the profits or remuneration are subject to Norwegian tax.
 :(3) The provisions of this Article shall not apply to the profits or remunera-
tion of public entertainers such as theatre, motion picture or radio artistes,
musicians and athletes.


 ARTICLE XI.
 A resident of one of the territories shall be exempt from tax in the other
territory in respect of remuneration for services performed on ships or aircraft
operating outside the other territory.