DT Agreements: South Africa - Income from a UK source paid to a resident of South Africa
Other income paid to a resident of South Africa
From 6 April 2003: Article 20 of the 2002 Convention
Relief is available only for other income that arises in a third country.
Before 6 April 2003: Article 20 of the 1969 Convention
There is a subject to tax condition for other income. State Pensions fall under theprovisions of this article, but no relief is available because a State Pension is notsubject to tax in South Africa.