- For the purposes of this Convention, unless the context otherwise requires:
(a) 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;
(b) the term "Kazakhstan" means the Republic of Kazakhstan. When used in the geographical sense, the term "Kazakhstan" includes the territorial sea, and also the exclusive economic zone and continental shelf in which Kazakhstan, for certain purposes, may exercise sovereign rights and jurisdiction in accordance with international law and in which the laws relating to Kazakhstan tax are applicable;
(c) the term "national" means:
(i) 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 he has the right of abode in the United Kingdom;
(ii) in relation to Kazakhstan, any citizen of Kazakhstan;
(d) the terms "a Contracting State" and "the other Contracting State" mean the United Kingdom or Kazakhstan, as the context requires;
(e) the term "person" comprises an individual, a company and any other body of persons, but subject to paragraph (2) of this Article does not include a partnership or joint venture;
(f) the term "company" means any body corporate or any entity which is treated as a body corporate for tax purposes and in the case of Kazakhstan includes a joint stock company, a limited liability company or any other legal entity or other organisation which is liable to a tax on profits;
(g) 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;
(h) 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;
(i) 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 Kazakhstan, the Minister of Finance of the Republic of Kazakhstan or his authorised representative.
- A partnership or a joint venture deriving its status from Kazakhstan law which is treated as a taxable unit under the law of Kazakhstan shall be treated as a person for the purposes of this Convention.
- 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.