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HMRC internal manual

Double Taxation Relief Manual

From
HM Revenue & Customs
Updated
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Bophuthatswana

Bophuthatswana was a Bantustan (“homeland”) in the north-west of South Africa. It was nominally independent from 1977 until it was reincorporated into South Africa in 1994 (see DT17350 et seq for South Africa).

There was no agreement between the United Kingdom and Bophuthatswana during its period of independence.