(1) An individual who visits a territory at the invitation of that territory or of a university, college, school, museum or other cultural institution of that territory or under an official programme of cultural exchange for a period not exceeding two years solely for the purpose of teaching, giving lectures or carrying out research at such institution and who is, or was immediately before that visit, a resident of the other territory shall be exempt from tax in the first-mentioned territory on his remuneration for such activity, provided that such remuneration is derived by him from outside the first-mentioned territory.

(2) Payments which a student or business apprentice who is or was immediately before visiting a territory a resident of the other territory and who is present in the first-mentioned territory solely for the purpose of his education or training receives for the purpose of his maintenance, education or training shall not be taxed in the first-mentioned territory, provided that such payments arise from sources outside the first-mentioned territory.