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HMRC internal manual

Double Taxation Relief Manual

Swaziland: Agreement

The comprehensive agreement (SI 1969/380) came into force on 18 March 1969 and has effect

In the United Kingdom for Income Tax from 1968-69, Capital Gains Tax from 1968-69, Corporation Tax from 1 April 1968.

In Swaziland for normal tax-for any year of assessment ending after 30 June 1968,non-resident shareholders’ tax-on dividends declared after 30 June 1968,non-residents tax on interest-on interest payable after 30 June 1968.

The text of the Tax Treaty can be found via