The Double Taxation Relief (Taxes on Income) (Malawi) Order 1979
The Supplementary Agreement scheduled to this Order makes certain alterations to the Agreement signed in November 1955 between the United Kingdom and the Federation of Rhodesia and Nyasaland, subsequently continued in force with Malawi, as amended by the Agreement signed in April 1968. The main alteration which relates to the tax treatment of dividends paid by United Kingdom companies to overseas shareholders, follows from the introduction of the new United Kingdom corporation tax system, which came into operation on 6th April 1973.