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HMRC internal manual

Double Taxation Relief Manual

From
HM Revenue & Customs
Updated
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DT: Malawi: double taxation agreement, Article 8: Governmental functions

 

SI 1964/1401 provided that references in the Article to services rendered in the discharge of governmental functions shall continue to include services so rendered to the Government of the Federation, as well as services so rendered to the Government of Malawi

 

  1. Remuneration (other than pensions) paid by one of the Contracting Governments to any individual for services rendered to that Contracting Government in the discharge of governmental functions shall be exempt from tax in the territory of the other Contracting Government if the individual is not ordinarily resident in that territory or is ordinarily resident in that territory solely for the purpose of rendering those services.
  2. Any pension paid by one of the Contracting Governments to any individual for services rendered to that Contracting Government in the discharge of governmental functions shall be exempt from tax in the territory of the other Contracting Government, if

 

  1. the services to which the pension relates ceased on or after the 3rd September 1953, and immediately prior to the cessation of those services the remuneration therefore was exempt from tax in that territory (whether under paragraph (1) of this Article or otherwise) or would have been exempt under that paragraph if the present Agreement had been in force at the time when the remuneration was paid, or
  2. the services ceased before the said 3rd September, and the pension would have been exempt under any of the following agreements if those agreements had continued to be in force:
(i) the Agreement of 3rd September, 1946, between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of Southern Rhodesia for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income;  
  
(ii) the Arrangement between His Majesty's Government and the Government of Northern Rhodesia for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income:  
  
(iii) the Arrangement between His Majesty's Government and the Government of Nyasaland for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
  1. The provisions of this Article shall not apply to payments in respect of services rendered in connection with any trade or business carried on by either of the Contracting Governments for purposes of profit.
  2. For the purpose of this Article, the term `Contracting Government` where it applies to the Government of the Federation of Rhodesia and Nyasaland includes the Governments of the Territories constituting the Federation.