DT4952 - DT: China: double taxation agreement, Article 3: General definitions. Article 3 as amended by the further agreement SI 1996 No 3164 (effective 1 January 1995)(see DT 4902).

(1) In this Agreement, unless the context otherwise requires:

(a) the term `China` means the People's Republic of China, including all the territory and the territorial sea of the People's Republic of China in which the laws relating to Chinese tax are in force, and all the area beyond its territorial sea, and the sea bed and sub-soil thereof, over which the People's Republic of China has jurisdiction in accordance with international law and in which the laws relating to Chinese tax are in force;

(b) 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 hereafter 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 sub-soil and their natural resources may be exercised;

(c) the terms `a Contracting State` and `the other Contracting State` mean China or the United Kingdom as the context requires;

(d) the term `national` means:

(i) in relation to China any individual who under the law in China possesses Chinese nationality; and any legal person, partnership or other body of persons deriving its status as such from the law in force in China;
(ii) in relation to the United Kingdom, any individual who has under the law in the United Kingdom the status of United Kingdom national, provided he has the right of abode in the United Kingdom; and any legal person, partnership, association or other entity deriving its status as such from the law in force in the United Kingdom;

(e) the term `person` means 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 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 `international traffic` means any transport by a ship or aircraft operated by an enterprise which has its place of effective management of the business in a Contracting State, except when the ship or aircraft is operated solely between places in the other Contracting State;

(i) the term `competent authority` means, in the case of China, the State Administration of Taxation or its authorised representatives, and in the case of the United Kingdom, the Commissioners of Inland Revenue or their authorised representatives.

(2) As regards the application of this Agreement by a Contracting State any term not otherwise defined shall, unless the context otherwise requires, have the meaning which it has under the law of that Contracting State relating to the taxes to which this Agreement applies.