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1. This Order may be cited as the Double Taxation Relief (Taxes on Estates of Deceased Persons and on Gifts) (Republic of South Africa) Order 1979.
2. It is hereby declared—
(a)that the arrangements specified in the Convention set out in the Schedule to this Order have been made with the Government of the Republic of South Africa with a view to affording relief from double taxation in relation to capital transfer tax and taxes of a similar character imposed by the laws of the Republic of South Africa; and
(b)it is expedient that these arrangements should have effect.
N. E. Leigh
Clerk of the Privy Council
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