Article 3 - General definitions - United Kingdom Great Britain and Northern Ireland (UK)

ARTICLE 3 General definitions 1. In this Convention, unless the context otherwise requires: (a) the term United Kingdom means Great Britain and Northern Ireland; (b) the term India means the Republic of India; (c) the term tax means United Kingdom tax or Indian tax, as the context requires but shall not include any amount which is payable in respect of any default or omission in relation to the taxes to which this Convention applies or which represents a penalty imposed relating to those taxes; (d) the term fiscal year in relation to Indian tax means previous year as defined in the Income-tax Act, 1961 (43 of 1961) and in relation to United Kingdom tax means a year beginning with 6th April in one year and ending with 5th April in the following year; (e) the terms a Contracting State and the other Contracting State mean India or the United Kingdom, as the context requires; 1 [ (f) the term person includes an individual, a company, a body of persons and any other entity which is treated as a taxable unit under the taxation laws in force in the respective Contracting States; ] (g) the term company means anybody corporate or any entity which is treated as a company or body corporate for tax purposes; (h) 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; (i) 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 Ministry of Finance (Department of Revenue) or their authorised representative; (j) the term international traffic means any transport by a ship or aircraft operated by an enterprise of a Contracting State except when the ship or aircraft is operated solely between places in the other Contracting State; (k) 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 [***] 3. 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. *************** NOTES:- 1. Deleted replaced vide NOTIFICATION NO. 10/2014 , DATED 10-2-2014 , w.e.f. 27th day of December, 2013 , before it was read as:- (f) the term person includes an individual, a company and any other entity which is treated as a taxable unit under the taxation laws in force in the respective Contracting States, but, subject to paragraph 2 of this Article, does not include a partnership; 2. Deleted vide NOTIFICATION NO. 10/2014 , DATED 10-2-2014 , w.e.f. 27th day of December, 2013 , before it was read as:- 2. A partnership which is treated as a taxable unit under the Income-tax Act, 1961 (43 of 1961) of India shall be treated as a person for the purposes of this Convention.