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- (1) For the purposes of this Convention, unless the context otherwise requires:
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- (a) 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 sub-soil and their natural resources may be exercised;
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- (b) the term ‘Kingdom of Saudi Arabia’ means the territory of the Kingdom of Saudi Arabia which also includes the area outside the territorial waters, where the Kingdom of Saudi Arabia exercises its sovereign and jurisdictional rights with respect to waters, sea bed, sub-soil and natural resources by virtue of its law and international law;
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- (c) the terms ‘a Contracting State’ and ‘the other Contracting State’ mean the United Kingdom or the Kingdom of Saudi Arabia, as the context requires;
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- (d) the term ‘person’ includes any individual, any company and any other body of persons;
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- (e) the term ‘company’ means any body corporate or any entity which is treated as a body corporate for tax purposes;
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- (f) 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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- (g) 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;
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- (h) the term ‘competent authority’ means:
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- (i) in the case of the United Kingdom, the Commissioners for Her Majesty’s Revenue and Customs or their authorised representative;
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- (ii) in the case of the Kingdom of Saudi Arabia, the Ministry of Finance represented by the Minister of Finance or his authorised representative;
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- (i) the term ‘national’ means:
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- (i) in the case of the United Kingdom, 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 law in force in the United Kingdom;
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- (ii) in the case of the Kingdom of Saudi Arabia, any individual possessing the nationality of the Kingdom of Saudi Arabia, and any legal person, partnership or association deriving its status as such from the laws in force in the Kingdom of Saudi Arabia.
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- (2) As regards the application of this Convention at any time by a Contracting State, any term not defined therein shall, unless the context otherwise requires, have the meaning that it has at that time under the laws of that State for the purposes of the taxes to which this Convention applies, any meaning under the applicable tax laws of that State prevailing over a meaning given to the term under other laws of that State.