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HMRC internal manual

Double Taxation Relief Manual

From
HM Revenue & Customs
Updated
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Double Taxation Relief Manual: Guidance by country: South Africa: Admissible taxes

Taxes admissible under the agreement

Normal tax

Secondary tax on companies, (relief only as underlying tax - see INTM164443) Discontinued from 1 April 2012.

Dividend tax - with effect from 1 April 2012.

Withholding tax on royalties.