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- 1. For the purposes of this Convention, unless the context otherwise requires:
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- (a) the term “South Africa” means the Republic of South Africa and, when used in a geographical sense, includes the territorial sea thereof as well as any area outside the territorial sea, including the continental shelf, which has been or may hereafter be designated, under the laws of South Africa and in accordance with international law, as an area within which South Africa may exercise sovereign rights or jurisdiction;
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- (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;
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- (c) the terms “a Contracting State” and “the other Contracting State” mean South Africa or the United Kingdom, as the context requires;
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- (d) the term “business” includes the performance of professional services and of other activities of an independent character;
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- (e) the term “company” means any body corporate or any entity that is treated as a body corporate for tax purposes;
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- (f) the term “competent authority” means:
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- (i) in the case of South Africa, the Commissioner for the South African Revenue Service or an authorised representative; and
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- (ii)v in the case of the United Kingdom, the Commissioners of Inland Revenue or their authorised representative;
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- (g) the term “enterprise” applies to the carrying on of any business;
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- (h) 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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- (i) 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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- (j) the term “national” means:
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- (i) in relation to South Africa, any individual possessing South African nationality and any legal person or association deriving its status as such from the law in force in South Africa; and
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- (ii) in relation to the United Kingdom, any British citizen, or any British subject not possessing the citizenship of any other Commonwealth country or territory, provided such citizen or subject 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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- (k) the term “person” includes an individual, a company and any other body of persons and does not include a partnership;
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- (l) the term “property investment company” means:
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- (i) in South Africa, a company that may be agreed between the competent authorities as corresponding to a real estate investment trust;
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- (ii) in the United Kingdom, a real estate investment trust within the meaning of section 103 of Finance Act 2006;
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- (m) the term “qualifying dividend” means:
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- (i) in South Africa, a dividend that may be agreed between the competent authorities as being paid out of tax-exempt property income; and
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- (ii) in the United Kingdom, a dividend from tax-exempt income within the meaning of section 107(8) of Finance Act 2006.
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- 2. As regards the application of the provisions 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 law 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.