This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

Double Taxation Relief Manual

DT: Jamaica: double taxation agreement, Article 2: General definitions

  1. In this Agreement, unless the context otherwise requires-


  1. 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;

  2. (i) the term `Jamaica` means the island of Jamaica, the Morant Cays, the Pedro Cays and their Dependencies; and

    (ii) when used in a geographical sense the term `Jamaica` includes the territorial waters thereof including any area outside such territorial waters which in accordance with international law and the laws of Jamaica is an area within which the rights of Jamaica with respect to the sea-bed and sub-soil and their natural resources may be exercised;

  3. the terms `one of the territories` and `the other territory` mean the United Kingdom or Jamaica as the context requires;

  4. the term `taxation authorities` means, in the case of the United Kingdom the Commissioners of Inland Revenue or their authorised representative, in the case of Jamaica, the Commissioner of Income Tax or his authorised representative; and in the case of any territory to which this Agreement is extended under Article 28, the competent authority for the administration in such territory of the taxes to which this Agreement applies;

  5. the term `tax` means United Kingdom tax or Jamaican tax, as the context requires;

  6. the term `person` includes any body of persons, corporate or not corporate;

  7. the term `company` means any body corporate or any entity which is treated as a body corporate for tax purposes;

  8. the term `international traffic` includes traffic between places in one country in the course of a voyage which extends over more than one country;

  9. the term `national` means:

(i) in relation to the United Kingdom

(aa) any citizen of the United Kingdom and Colonies who derives his status as such from his connection with the United Kingdom;

(bb) any legal person, partnership or association deriving its status as such from the law in force in the United Kingdom;

(ii) in relation to Jamaica

(aa) any individual who is a citizen of Jamaica;
(bb) any legal person, association or other entity deriving its status as such from the law of Jamaica.

  1. Where under this Agreement any income is exempt from tax or is taxed at a reduced rate in one of the territories and that income is subject to tax in the other territory by reference to the amount thereof which is remitted to or received in that other territory, the exemption or reduction of tax to be allowed under this Agreement in the first-mentioned territory shall apply only to the amount so remitted or received.

  2. In the application of the provisions of the present Agreement by one of the Contracting Governments any term not otherwise defined shall, unless the context otherwise requires, have the meaning which it has under the laws of that Government relating to the taxes which are the subject of the present Agreement.