US/UK tax treaty - section 17 4 Annuities

I am looking for some guidance on whether a non annualised withdrawal from a US based qualified deferred annuity meets the requirements of section 17, item 4 of the US / UK tax treaty? I am being advised that this type of annuity does not apply, and therefore my withdrawal is subject to 30% US Federal tax withholding. I am a UK citizen and resident. Thank you

Hi

Per the DTA, -  Any annuity derived and beneficially owned by an individual (“the  annuitant”) who is a resident of a Contracting State shall be taxable only in that State.
The term ""annuity"" as used in this paragraph means a stated sum paid periodically at  stated times during the life of the annuitant, or during a specified or ascertainable  period of time, under an obligation to make the payments in return for adequate and  full consideration (other than in return for services rendered).  
As the US have deemed your payment not to meet this requirement, they have correctly taxed the payment.

 

Thank you for your advice.