The Double Taxation Relief (Taxes on Estates of Deceased Persons and on Gifts) (Republic of South Africa) Order 1979
The Double Taxation Convention with the Republic of South Africa which forms the Schedule to this Order applies to death duties and gift taxes. The taxes covered by the Convention are the United Kingdom capital transfer tax and the South African estate duty and donations tax. The Convention will also apply to any tax of a substantially similar character which may be imposed by either country.