DT: Swaziland: 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 `Swaziland` means the Kingdom of Swaziland;
(c) the term `nationals` means-
(i) in relation to the United Kingdom, all citizens of the United Kingdomand 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 Swaziland, all Swaziland citizens and all legal persons partnerships and associations deriving their status as such from the law in force in Swaziland:
(d) the term `United Kingdom tax` means tax imposed by the United Kingdom being tax to which this Agreement applies by virtue of Article 2; the term `Swaziland tax` means tax imposed by Swaziland being tax to which this Agreement applies by virtue of Article 2;
(e) the term `tax` means United Kingdom tax or Swaziland tax, as the context requires;
(f) the terms `a Contracting State` and `the other Contracting State` mean the United Kingdom or Swaziland, as the context requires;
(g) the term `person` comprises an individual, a company and any other body of persons;
(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 Swaziland, the Collector of Income Tax or his authorised representative.
(2) 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.