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HMRC internal manual

Double Taxation Relief Manual

From
HM Revenue & Customs
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DT: Kenya: double taxation agreement, Article 3: General definitions

  1. In this Agreement, 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 `Kenya` means the Republic of Kenya, including any area adjacent to the territorial waters of Kenya designated, in accordance with international law, as an area within which Kenya may exercise rights with respect to the sea bed and sub-soil and their natural resources;

(c) the term `nationals` means:

(i) in relation to the United Kingdom, all citizens of the United Kingdom and Colonies who derive their status as such from their connection with the United Kingdom and all legal persons, partnerships and associations deriving their status as such from the law in force in the United Kingdom;

(ii) in relation to Kenya, all citizens of the Republic of Kenya and all legal persons, partnerships and associations deriving their status as such from the law in force in Kenya;

(d) the term `United Kingdom tax` means tax imposed by the United Kingdom being tax to which this Agreement applies by virtue of the provisions of Article 2; the term `Kenya tax` means tax imposed by Kenya being tax to which this Agreement applies by virtue of the provisions of Article 2; but neither of these terms are to include any tax payable in the United Kingdom or Kenya which is payable in respect of any default or omission in relation to the taxes which are the subject of this Agreement or which represents a penalty imposed under the law of the United Kingdom or Kenya relating to those taxes;

(e) the term `tax` means United Kingdom tax or Kenya tax, as the context requires;

(f) the terms `a Contracting State` and `the other Contracting State` mean the United Kingdom or Kenya, as the context requires;

(g) the term `persons` means

(i) in relation to the United Kingdom an individual, a company and any other body of persons;

(ii) in relation to Kenya an individual, a company and any other body of persons treated as an entity for tax purposes;

(h) the term `company` means any body corporate or any entity which is treated as a body corporate for tax purposes;

(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;

(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 Kenya the Minister for Finance or his authorised representative.

  1. As regards the application of this Agreement 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 Agreement.