Taxation of UK SIPP withdrawals received by US permanent and tax resident

My reading of the double taxation agreement between the USA and UK is that payments from UK SIPP pension owned by a USA resident would be taxable only in the state of residence i.e. USA. 1) Is this correct? 2) If so, are there any exceptions? Thanks ARTICLE 17 Pensions, social security, annuities, alimony, and child support 1. (a) Pensions and other similar remuneration beneficially owned by a resident of a Contracting State shall be taxable only in that State.

Hi,
The income would be taxed automatically in the UK and you would need to apply for relief. You can see guidance here:
Tax on your UK income if you live abroad
Thank you.