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HMRC internal manual

Double Taxation Relief Manual

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HM Revenue & Customs
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DT: Swaziland: double taxation agreement, Article 26: Territorial extension

(1) This Agreement may be extended, either in its entirety or with modifications, to any territory for whose international relations the United Kingdom is responsible and which imposes taxes substantially similar in character to those to which this Agreement applies. Any such extension shall take effect from such date and subject to such modifications and conditions, including conditions as to termination, as may be specified and agreed between the Contracting States in letters to be exchanged through diplomatic channels.

(2) Unless otherwise agreed by both Contracting States, the termination of this Agreement shall terminate the application of this Agreement to any territory to which it has been extended under this Article