§ 20. Mr. Wallasked the Secretary of State for Foreign and Commonwealth Affairs what is the effect of the Rhodesian Government's termination of the double taxation agreement with the United Kingdom as from 1st April.
§ Lord BalnielIt has no effect in law. Acts of the present Rhodesian authorities are not recognised by Her Majesty's Government. In practice it will have no effect on taxes levied here, but United Kingdom residents with assets in Rhodesia or receiving income from that country may find they are affected.