DT Agreements: South Africa - Income from a UK source paid to a resident of South Africa
UK dividends paid to a resident of South Africa - portfolio investor
From 6 April 2003: Article 10 of the 2002 Convention
There is no provision for payment of tax credit on UK dividends.
Before 6 April 2003: Article 9 of the 1969 Convention
There is a subject to tax condition for relief on UK company dividends.