The Double Taxation Relief (Taxes on Income) (Papua New Guinea) Order 1991

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 “Papua New Guinea” means the Independent State of Papua New Guinea and, when used in a geographical sense, includes any area adjacent to the territorial limits of Papua New Guinea in respect of which there is for the time being in force, in accordance with or consistent with international law, a law of Papua New Guinea dealing with the exploitation of any of the natural resources of the Continental Shelf, its sea-bed and subsoil;

(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 Papua New Guinea, any Papua New Guinea citizen and includes any legal person, partnership, association or other entity deriving its status as such from the law in force in Papua New Guinea;

(d) the terms “a Contracting State” and “the other Contracting State” mean the United Kingdom or Papua New Guinea as the context requires;

(e) the term “person” comprises an individual, a company and any other body of persons, but does not include partnerships;

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

(g) 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;

(h) 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 Papua New Guinea, the Chief Collector of Taxes or an authorised representative of the Chief Collector of Taxes.

(2) In this Convention, the terms “United Kingdom tax” and “Papua New Guinea tax” do not include any penalty or interest imposed under the law of either Contracting State relating to the taxes which are the subject of this Convention.

(3) 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.