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HMRC internal manual

Double Taxation Relief Manual

From
HM Revenue & Customs
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DT: Sierra Leone: double taxation agreement, Article 2: General definitions

(1) In this Arrangement, unless the context otherwise requires

(a) The term `United Kingdom` means Great Britain and Northern Ireland excluding the Channel Islands and the Isle of Man.
(b) Article 2(1)(b) was deleted by SI 1968/1104
(c) The terms `one of the territories` and `the other territory` mean the United Kingdom or the Colony, as the context requires.
(d) The term `tax` means United Kingdom tax or Colonial tax, as the context requires.
(e) The term `person` includes any body of persons, corporate or not corporate.
(f) The term `company` includes any body corporate.
(g) The terms `resident of the United Kingdom` and `resident of the Colony` mean respectively any person who is resident in the United Kingdom for the purposes of United Kingdom tax and not resident in the Colony for the purposes of Colonial tax and any person who is resident in the Colony for the purposes of Colonial tax and not resident in the United Kingdom for the purposes of United Kingdom tax; and a company shall be regarded as resident in the United Kingdom if its business is managed and controlled in the United Kingdom and as resident in the Colony if its business is managed and controlled in the Colony.
(h) The terms `resident of one of the territories` and `resident of the other territory` mean a person who is a resident of the United Kingdom or a person who is a resident of the Colony, as the context requires.
(i) The terms ` United Kingdom enterprise ` and ` Colonial enterprise ` mean respectively an industrial or commercial enterprise or undertaking carried on by a resident of the United Kingdom and an industrial or commercial enterprise or undertaking carried on by a resident of the Colony; and the terms `enterprise of one of the territories` and `enterprise of the other territory` mean a United Kingdom enterprise or a Colonial enterprise, as the context requires.
(j) The term `industrial or commercial profits` includes rentals in respect of cinematograph films.
(k) The term `permanent establishment`, when used with respect to an enterprise of one of the territories, means a branch, management or other fixed place of business, but does not include an agency unless the agent has, and habitually exercises, a general authority to negotiate and conclude contracts on behalf of such enterprise or has a stock of merchandise from which he regularly fills orders on its behalf.

An enterprise of one of the territories shall not be deemed to have a permanentestablishment in the other territory merely because it carries on business dealings inthat other territory through a bona fide broker or general commission agent acting in theordinary course of his business as such.

The fact that an enterprise of one of the territories maintains in the other territory afixed place of business exclusively for the purchase of goods or merchandise shall not ofitself constitute that fixed place of business a permanent establishment of theenterprise.

The fact that a company which is a resident of one of the territories has a subsidiarycompany which is a resident of the other territory or which is engaged in trade orbusiness in that other territory (whether through a permanent establishment or otherwise)shall not of itself constitute that subsidiary company a permanent establishment of itsparent company.

(2) Where under this Arrangement any income is exempt from tax in one of the territoriesif (with or without other conditions) it is subject to tax in the other territory, andthat income is subject to tax in that other territory by reference to the amount thereofwhich is remitted to or received in that other territory, the exemption to be allowedunder this Arrangement in the first mentioned territory shall apply only to the amount soremitted or received.

(3) In the application of the provisions of this Arrangement by the United Kingdom or theColony, any term not otherwise defined shall, unless the context otherwise requires, havethe meaning which it has under the laws of the United Kingdom, or, as the case may be, theColony, relating to the taxes which are the subject of this Arrangement.