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- 1. For the purposes of this Agreement, unless the context otherwise requires:
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- (a) (i) the term ‘Hong Kong Special Administrative Region’ means any territory where the tax laws of the Hong Kong Special Administrative Region apply;
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- (ii) the term ‘United Kingdom’ means Great Britain and Northern Ireland, including any area outside the territorial sea of the United Kingdom designated under its laws concerning the Continental Shelf and in accordance with international law 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;
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- (b) the term ‘business’ includes the performance of professional services and of other activities of an independent character;
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- (c) the term ‘company’ means any body corporate or any entity that is treated as a body corporate for tax purposes;
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- (d) the term ‘competent authority’ means:
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- (i) in the case of the Hong Kong Special Administrative Region, the Commissioner of Inland Revenue or his authorised representative;
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- (ii) in the case of the United Kingdom, the Commissioners for Her Majesty’s Revenue and Customs or their authorised representative;
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- (e) the term ‘Contracting Party’ or ‘Party’ means the Hong Kong Special Administrative Region or the United Kingdom, as the context requires;
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- (f) the term ‘enterprise’ applies to the carrying on of any business;
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- (g) the terms ‘enterprise of a Contracting Party’ and ‘enterprise of the other Contracting Party’ mean respectively an enterprise carried on by a resident of a Contracting Party and an enterprise carried on by a resident of the other Contracting Party;
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- (h) the term ‘international traffic’ means any transport by a ship or aircraft operated by an enterprise of a Contracting Party except when the ship or aircraft is operated solely between places in the other Contracting Party;
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- (i) the term ‘national’ in relation to the United Kingdom means any British citizen, or any British subject not possessing the citizenship of any other Commonwealth country or territory, 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 laws in force in the United Kingdom;
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- (j) the term ‘person’ includes an individual, a partnership, a company and any other body of persons;
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- (k) the term ‘tax’ means the Hong Kong Special Administrative Region tax or United Kingdom tax, as the context requires.
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- 2. In this Agreement, the terms ‘Hong Kong Special Administrative Region tax’ and ‘United Kingdom tax’ do not include any penalty or interest (including, in the case of the Hong Kong Special Administrative Region, any sum added to the Hong Kong Special Administrative Region tax by reason of default and recovered therewith and ‘additional tax’ under section 82A of the Inland Revenue Ordinance) imposed under the laws of either Contracting Party relating to the taxes to which this Agreement applies by virtue of Article 2.
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- 3. As regards the application of this Agreement at any time by a Contracting Party, any term not defined therein shall, unless the context otherwise requires, have the meaning that it has at that time under the law of that Party for the purposes of the taxes to which this Agreement applies, any meaning under the applicable tax laws of that Party prevailing over a meaning given to the term under other laws of that Party.