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HMRC internal manual

Double Taxation Relief Manual

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

(1) In 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 ‘Finland’ means the Republic of Finland, including any area outside the territorial sea of Finland within which in accordance with international law and under the laws of Finland concerning the Continental Shelf the rights of Finland with respect to the sea bed and sub-soil and their natural resources may be exercised;
Article 3(1)(c) was substituted by SI 1991/2878 below
(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; and any legal person, partnership, association or other entity deriving its status as such from the law in force in the United Kingdom;
(ii) in relation to Finland, any individual possessing the nationality of Finland and any legal person, partnership, association or other entity deriving its status as such from the law in force in Finland;`
(d) the term ‘United Kingdom tax’ means tax imposed in the United Kingdom being tax to which this Convention applies by virtue of the provisions of Article 2; the term ‘Finnish tax’ means tax imposed in Finland being tax to which this Convention applies by virtue of the provisions of Article 2;
(e) the term ‘tax’ means United Kingdom tax or Finnish tax, as the context requires;
(f) the terms ‘a Contracting State’ and ‘the other Contracting State’ mean the United Kingdom or Finland, as the context requires;
Article 3(1)(g) was substituted by SI 1991/2878 below
(g) the term ‘person’ comprises an individual, a company and any other body of persons, but does not include partnerships which are not treated as bodies corporate for tax purposes in either Contracting State;
(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 Finland, the Ministry of Finance or its authorised representative.
(2) 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.