A student or apprentice who is present in a Contracting State solely for the purpose of that student or apprentice’s education or training and who is, or immediately before being so present was, a resident of the other Contracting State, shall be exempt from tax in the first-mentioned State on payments received from outside that first-mentioned State for the purposes of that student or apprentice’s maintenance, education or training.
United Kingdom / South Africa · United Kingdom–South Africa 2002 Convention: official MLI synthesis
Article 19 · Students and Apprentices
English · synthesized source publication
Unreviewed · applicability unverifiedOfficial MLI synthesis
Citation to select or copy
United Kingdom / South Africa; HMRC, Synthesised text of the Multilateral Instrument and the 2002 UK-South Africa Double Taxation Convention; edition Official MLI synthesis of 2002 Convention as amended by 2010 Protocol; HMRC updated 17 June 2026; article 19; English; unreviewed source text, current applicability unverified; /editions/gb-za-2002-hmrc-mli-synthesis-html-v1/en/articles/article-19/
Disclaimers
Unreviewed machine transcription. Not a verified current-law consolidation or legal advice. Later changes may be missing.
Language switching retains source identifiers only. This is not reviewed legal or translational equivalence.
Page links are source references, not verified paragraph correspondence. Formatting and extraction errors may remain.
Noindex is not access control. This is a research preview, not a statement of authoritative or current law.
Source & edition
HMRC, Synthesised text of the Multilateral Instrument and the 2002 UK-South Africa Double Taxation Convention
- Official online text · retained capture Official source website ↗
SHA-256
501754ec3fc9520827f16fa431bf82ae24dfb588e837afc1c0443f44e5055816Digest scope: retained online-source capture; no PDF binary verification
- Edition
- Official MLI synthesis of 2002 Convention as amended by 2010 Protocol; HMRC updated 17 June 2026
- Text available here
- English
- Review
- Unreviewed; qualified human review pending
- Current applicability
- Not verified
- Signature
- 2002-07-04
Languages recorded in source metadata: English. This is not a promise of available text or a translation.
Edition notes and known limitations
Official HTML text capture, not Original PDF; human wording and current-law certification not claimed.
Block IDs are navigation aids, never invented legal paragraph numbers. Native extraction can flatten ordered-list styling; only printed source labels are retained.
Complete preamble, closing and all supplied integral protocol/notes are retained separately and searchable within this source.
Publisher synthesis, not an authentic treaty instrument. MLI replacement text and explanations are retained; original boxes/layout are not reproduced. Authentic Convention and MLI texts take precedence.
Source authority, text completeness and currentness still require human review.