DT7702 - DT: The Gambia: double taxation agreement, 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 under international law and the laws of the United Kingdom is 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;

(b) the term `The Gambia` means the territory of The Gambia including any area outside the territorial waters of The Gambia which under international law and the laws of The Gambia is an area within which the rights of The Gambia with respect to the sea bed and sub-soil and their natural resources may be exercised;

(c) the term `nationals` means:

(i) in relation to the United Kingdom, any citizen of the United Kingdom and Colonies, or any British subject not possessing that citizenship or the citizenship of any other Commonwealth country or territory, providing in either case 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;

(ii) in relation to The Gambia, all citizens of The Gambia as defined in the Constitution and other laws of The Gambia and all legal persons, partnerships and associations deriving their status from the law in force in The Gambia;

(d) the terms `one of the territories` and `the other territory` mean the United Kingdom or The Gambia as the context requires;

(e) the term `tax` means United Kingdom tax or Gambian tax, as the context requires;

(f) the term `United Kingdom tax` means tax imposed by the United Kingdom being tax to which this Convention applies by virtue of the provisions of Article 2, the term `Gambian tax` means tax imposed by The Gambia being tax to which this Convention applies by virtue of the provisions of Article 2;

(g) the term `person` comprises an individual, a company and any other body of persons;

(h) the term `company` means any body corporate or any entity which is treated as a body corporate for tax purposes;

(i) the terms `United Kingdom enterprise` and `Gambian enterprise` mean respectively an industrial or commercial enterprise or undertaking carried on by a resident of the United Kingdom and an industrial or commercial enterprise or undertaking carried on by a resident of The Gambia and the terms `enterprise of one of the territories` and `enterprise of the other territory` mean a United Kingdom enterprise or a Gambian enterprise as the context requires;

(j) 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 The Gambia the Central Government in the Ministry of Finance or its authorised representative.

(2) As regards the application of this Convention by one of the territories any term not otherwise defined shall. unless the context otherwise requires, have the meaning which it has under the laws of that territory relating to the taxes which are the subject of this Convention.