HC Deb 11 January 1977 vol 923 c469W
Mr. Kenneth Clarke

asked the Chancellor of the Exchequer whether Her Majesty's Government will refuse to give relief against double taxation in respect of any tax paid to the Government of the Transkei homeland in South Africa.

Mr. Robert Sheldon

Whether taxes paid to the Transkei authorities would qualify for double taxation relief is a matter of law. I understand that no claim for relief has yet been made in respect of them. They appear not to qualify, but their legal status is obscure and it would be wrong to prejudge the issue in the absence of a claim.