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The Double Taxation Relief (Taxes on Income) (Denmark) Order 1991
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- 1991 No. 2877
- SCHEDULE
- ARTICLE I
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ARTICLE I
(1) Sub-paragraph (c)(i) of paragraph (1) of Article 3 of the Convention shall be deleted and replaced by the following:
“(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;”
(2) Sub-paragraph (f) of paragraph (1) of Article 3 of the Convention shall be deleted and replaced by the following:
“(f)the term “person” comprises an individual, a company and any other body of persons, but does not include partnerships;.”
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