Areas of Tax treaties:
  • 13 October 2011 - South Africa

13 October 2011 - South Africa

Entry into force of the Protocol to the UK/South Africa Double Taxation Convention

A Protocol to the Double Taxation Convention between the United Kingdom and South Africa, which was signed in Pretoria on 8 November 2010, entered into force on 13 October 2011. Follow the link below to view the text of the Protocol on the legislation.gov website or you can obtain a copy from The Stationery Office.

Go to the Schedule to the Double Taxation Relief and International Tax Enforcement (South Africa) Order 2011 (Opens new window)

The Stationery Office (Opens new window)

Details of the debate by the Fourth Delegated Legislation Committee of 12 July 2011 may be found in the House of Commons official report, following which the draft Order was approved by Parliament on 13 July 2011.

Read the House of Commons Official Report (Opens new window)

The Protocol will take effect in both countries in respect of dividends from the date that South Africa changes its system of taxation at the shareholder level and for the other provisions from 13 October 2011.

HM Revenue & Customs
October 2011