Article 3 - General definitions - Great Britain and Northern Ireland (Old - Effective upto 10-02-1994)

ARTICLE 3 General definitions 1. In this Convention, unless the context otherwise requires: (a) the term United Kingdom means Great Britain and Northern Ireland, including any area outside the territorial sea of the United Kingdom which in accordance with international law has been or may hereinafter be designated, under the laws of the United Kingdom concerning the Continental Shelf, as an area within which the rights of the United Kingdom with respect to the sea bed and subsoil and their natural resources may be exercised; (b) the term tax means United Kingdom tax or Indian tax, as the context requires; (c) the term fiscal year in relation to Indian tax means previous year as defined in the Income-tax Act, 1961 (43 of 1961); (d) the terms a Contracting State and the other Contracting State mean the United Kingdom or India, as the context requires; (e) the terms person includes an individual, a company and any other body of persons; (f) the term company means any body corporate or any entity which is treated as a company or body corporate for tax purposes; (g) the terms enterprise of a Contracting State and enterprise of the other Contracting State mean respectively an enterprise carried on by a resident of a Contracting State and an enterprise carried on by a resident of the other Contracting State; (h) the term competent authority means in the case of the United Kingdom the Commissioners of Inland Revenue or their authorised representative, and in the case of India the Central Government in the Department of Revenue; (i) the term international traffic means any transport by a ship or aircraft operated by an enterprise which has its place of effective management in a Contracting State except when the ship or aircraft is operated solely between places in the other Contracting State; (j) the term Government means the Government of a Contracting State or a political sub-division or local authority thereof. In relation to the United Kingdom, the term political sub-division shall include Northern Ireland. 2. As regards the application of this Convention by a Contracting State any term not otherwise defined shall, unless the context otherwise requires, have the meaning which it has under the laws of that Contracting State relating to the taxes which are the subject of this Convention.