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HMRC internal manual

Double Taxation Relief Manual

HM Revenue & Customs
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Ciskei was a Bantustan (“homeland”) in south east of South Africa. It was nominally independent from 1980 until it was re-integrated into South Africa in April 1994 (see DT17350 et seq for South Africa).

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