The Double Taxation Relief and International Tax Enforcement (South Africa) Order 2011
The Schedule to this Order contains a Protocol (“the Protocol”) which amends a convention between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of the Republic of South Africa for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income and on Capital Gains (“the Convention”). The Convention was scheduled to the Double Taxation Relief (Taxes on Income) (South Africa) Order 2002 (S.I. 2002/3138). This Order brings the Protocol into effect.