{
  "url": "https://openlegislation.uk/double-taxation-relief-taxes-on-income-lesotho-order-1997/schedule",
  "json_url": "https://openlegislation.uk/double-taxation-relief-taxes-on-income-lesotho-order-1997/schedule.json",
  "legislation": "uksi/1997/2986",
  "legislation_title": "The Double Taxation Relief (Taxes on Income) (Lesotho) Order 1997",
  "legislation_url": "https://openlegislation.uk/double-taxation-relief-taxes-on-income-lesotho-order-1997",
  "path": "schedule",
  "kind": "schedule",
  "number": null,
  "heading": "CONVENTION BETWEEN THE GOVERNMENT OF THE UNITED KINGDOM OF GREAT BRITAIN AND NORTHERN IRELAND AND THE GOVERNMENT OF THE KINGDOM OF LESOTHO FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME AND CAPITAL GAINS",
  "text": "The Government of the United Kingdom of Great Britain and Northern Ireland and the Government of the Kingdom of Lesotho;\nDesiring to conclude a Convention for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and capital gains;\nHave agreed as follows:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1997/2986/schedule",
    "retrieved_at": "2026-10-29T11:40:30.987929+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}