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HMRC internal manual

Double Taxation Relief Manual

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HM Revenue & Customs
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DT: New Zealand: double taxation agreement, Article 3: General definitions

(1) In this Convention, 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 seabed and subsoil and their natural resources may be exercised;

  2. the term `New Zealand` means the territory of New Zealand but does not include Tokelau or the Associated Self Governing States of the Cook Islands and Niue; it also includes any area beyond the territorial sea which by New Zealand legislation and in accordance with international law has been, or may hereafter be, designated as an area in which the rights of New Zealand with respect to natural resources may be exercised;

  3. the term `national` means:

(i) in relation to the United Kingdom, any individual who has under the law of the United Kingdom the status of United Kingdom national provided he has the right of abode in the United Kingdom, and any legal person or other entity deriving its status as such from the law in force in the United Kingdom;   
(ii) in relation to New Zealand, any individual who is a New Zealand citizen and any legal person or other entity deriving its status as such from the law in force in New Zealand;  
  1. the terms `a Contracting State` and `the other Contracting State` mean, as the context requires, the United Kingdom or New Zealand;

  2. the term `person` includes an individual, a company and any other body of persons;

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

  4. 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;

  5. the term `international traffic` means any transport by a ship or aircraft operated by an enterprise of a Contracting State, except when such transport is solely between places in the other Contracting State;

  6. 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 New Zealand, the Commissioner of Inland Revenue or his authorised representative.

(2) As regards the application of this Convention by a Contracting State any term not defined herein shall, unless the context otherwise requires, have the meaning which it has under the laws of that State relating to the taxes to which the Convention applies.