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.
Any income not dealt with in the foregoing provisions of this
Convention derived by a resident of a Contracting State who is
subject to tax there in respect thereof shall be subjected to tax
only in that State.