DT17418 - DT: South Africa: double taxation agreement, Article 19: Students and business apprentices

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.

Payments which a student or business apprentice from a Contracting State who is present in the other Contracting State solely for the purpose of his education or training receives for the purpose of his maintenance, education or training, shall not be taxed in that other State, provided that such payments are made to him from sources outside that other State.