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(1) In this Convention, unless the context otherwise requires:
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(a) the term “Republic of Ireland” includes any area outside the territorial waters of the Republic of Ireland which in accordance with international law has been or may hereafter be designated, under the laws of the Republic of Ireland concerning the Continental Shelf, as an area within which the rights of the Republic of Ireland with respect to the sea bed and subsoil and their natural resources may be exercised;
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(b) the term “United Kingdom” includes 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 subsoil and their natural resources may be exercised;
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(c) the term “nationals” means:
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(i) in relation to the Republic of Ireland, all citizens of Ireland and all legal persons, associations or other entities deriving their status as such from the laws in force in the Republic of Ireland;
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(ii) in relation to the United Kingdom, citizens of the United Kingdom and Colonies, British subjects under Section 2 of the British Nationality Act 1948 whose notices given under that Section have been acknowledged before the date of signature of this Convention, British subjects by virtue of Section 13 (1) or Section 16 of the British Nationality Act 1948 or Section 1 of the British Nationality Act 1965, and British protected persons within the meaning of the British Nationality Act 1948; and all legal persons, associations or other entities deriving their status as such from the law in force in the United Kingdom;
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(d) 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 “Irish tax” means tax imposed by the Republic of Ireland being tax to which this Convention applies by virtue of the provisions of Article 2;
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(e) the term “tax” means United Kingdom tax or Irish tax, as the context requires;
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(f) the terms “a Contracting State” and “the other Contracting State” mean the United Kingdom or the Republic of Ireland, as the context requires;
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(g) the term “person” comprises an individual, a company and any other body of persons;
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(h) the term “company” means any body corporate or any entity which is treated as a body corporate for tax purposes;
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(i) 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;
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(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 Republic of Ireland, the Revenue Commissioners or their authorised representative.
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(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.