The Double Taxation Relief (Taxes on Estates of Deceased Persons and Inheritances) (Switzerland) Order 1994

Article 3 General definitions

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

(a) the term “United Kingdom” means Great Britain and Northern Ireland;

(b) the term “Switzerland” means the Swiss Confederation;

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

(d) the term “tax” means United Kingdom tax or Swiss tax, as the context requires;

(e) the term “enterprise” means an industrial or commercial undertaking;

(f) the term “international traffic” means any transport by a ship or aircraft operated by an enterprise which has its place of effective management in a Contracting State except when the ship or aircraft is operated solely between places in the other Contracting State;

(g) 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 Switzerland, any Swiss citizen and any legal person, partnership, association or other entity deriving its status as such from the law in force in Switzerland;

(h) the term “competent authority” means, in the United Kingdom, the Commissioners of Inland Revenue or their authorised representative, and, in Switzerland, the Director of the Federal Tax Administration or his authorised representative.

(2) As regards the application of the Convention by a Contracting State, any term not defined therein shall, unless the context otherwise requires, have the meaning which it has under the law of that State concerning the taxes to which the Convention applies.