The Double Taxation Relief (Taxes on Income) (The Hashemite Kingdom of Jordan) Order 2001

Article 3 General definitions

(1) For the purposes of this Convention, unless the context otherwise requires:

(a) the term “Jordan” means the territories of the Hashemite Kingdom of Jordan, the territorial waters of Jordan, and the sea bed and sub-soil of the territorial waters, and includes any area extending beyond the limits of the territorial waters of Jordan, and the sea bed and sub-soil of any such area, which has been or may hereafter be designated, under the laws of Jordan, and in accordance with international law as an area over which Jordan has sovereign rights for the purposes of exploring and exploiting the natural resources, whether living or non-living;

(b) 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;

(c) the terms “a Contracting State” and “the other Contracting State” mean Jordan or the United Kingdom, as the context requires;

(d) the term “person” includes an individual, a company and any other body of persons, and does not include a partnership;

(e) the term “company” means any body corporate or any entity that is treated as a body corporate for tax purposes;

(f) 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;

(g) the term “international traffic” means any transport by a ship or aircraft operated by an enterprise of a Contracting State, except when the ship or aircraft is operated solely between places in the other Contracting State;

(h) the term “competent authority” means:

(i) in the case of Jordan, the Minister of Finance or his authorised representative;

(ii) in the case of the United Kingdom, the Commissioners of Inland Revenue or their authorised representative;

(i) the term “national” means:

(i) in relation to Jordan, any individual possessing the nationality of Jordan; and any legal person, partnership and association deriving its status as such from the laws in force in Jordan;

(ii) 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.

(2) As regards the application of this Convention at any time by a Contracting State, any term not defined therein shall, unless the context otherwise requires, have the meaning that it has at that time under the laws of that State for the purposes of the taxes to which this Convention applies, any meaning under the applicable tax laws of that State prevailing over a meaning given to the term under other laws of that State.