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) Subject to the provisions of paragraph (3) of this
Article, individuals who are residents of South Africa shall be
entitled to the same personal allowances, reliefs and reductions
for the purposes of United Kingdom taxation as British subjects not
resident in the United Kingdom.
(2) Subject to the provisions of paragraph (3) of this
Article, individuals who are residents of the United Kingdom shall
be entitled to the same personal allowances reliefs and reductions
for the purposes of South African tax as South African citizens not
resident in South Africa.
(3) Nothing in this Convention shall entitle an individual
who is a resident of a Contracting State and whose income from the
other Contracting State consists solely of dividends, interest or
royalties (or solely of any combination thereof) to the personal
allowances, reliefs and reductions of the kind referred to in this
Article for the purposes of taxation in that other State.
