GENERAL NOTEDecember 9th, 2016
FiledDecember 9th, 2016In terms of section 108 (2) of the income Tax Act, 1962 (Act No. 58 of 1962), read in conjunction with section 231 (4) of the Constitution of the Republic of South Africa, 1996 (Act No. 108 of 1996), it is hereby notified that the Convention for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital gains set out in the Schedule to this Notice has been entered into with the Government of the United Kingdom of Great Britain and Northern Ireland and has been approved by Parliament in terms of section 231 (2) of the Constitution.