This Agreement applies in the UK up to 31 March 2003 (CT) and 2002/3 (IT) and in South Africa up to 31 December 2002. For later periods see “New treaties/protocols in force” on the left-hand bar on the DT manual.
(1) In this Convention, unless the context otherwise requires:
(a) the term `United Kingdom` means Great Britain and Northern Ireland;
(b) the term `South Africa` means the Republic of South Africa;
(c) the terms `a Contracting State` and `the other Contracting State` mean the United Kingdom or South Africa, as the context requires;
(d) the term `taxation authorities` means, in the case of the United Kingdom, the Commissioners of Inland Revenue or their authorised representative; in the case of South Africa, the Secretary for Inland Revenue or his authorised representative; and in the case of any territory to which this Convention is extended under Article 26, the competent authority for the administration in such territory of the taxes to which this Convention applies;
(e) the term `tax` means United Kingdom tax or South African tax, as the context requires;
(f) the term `person` includes any body of persons, corporate or not corporate;
(g) the term `company` means any body corporate;
(h) the terms `United Kingdom enterprise` and `South African enterprise` mean respectively an industrial or commercial enterprise or undertaking carried on by a resident of the United Kingdom and an industrial or commercial enterprise or undertaking carried on by a resident of South Africa, and the terms `enterprise of a Contracting State` and `enterprise of the other Contracting State` mean a United Kingdom enterprise or a South African enterprise, as the context requires;
(i) the term `international traffic` includes traffic between places in one country in the course of a voyage which extends over more than one country.
(2) Where under this Convention any income is exempt from tax,
or is to be granted relief from tax, in a Contracting State if
(with or without other conditions) it is subject to tax in the
other Contracting State and that income is subject to tax in that
other Contracting State by reference to the amount thereof which is
remitted to or received in that other Contracting State, the
exemption or relief to be allowed under this Convention in the
first-mentioned Contracting State shall apply only to the amount so
remitted or received.
(3) In the application of the provisions of this Convention
by a Contracting State any term not otherwise defined shall, unless
the context otherwise requires, have the meaning which it has under
the laws in force in the territory of that Contracting State
relating to the taxes which are the subject of this Convention.
