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(1) For the purposes of 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 “Ukraine” means the territory of Ukraine, its Continental Shelf and its exclusive (maritime) economic zone;
(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 Ukraine;
(aa)physical persons possessing the citizenship of Ukraine;
(bb)all legal persons, partnerships and associations deriving their status as such from the laws in force in Ukraine;
(d)the terms “a Contracting State” and “the other Contracting State” mean the United Kingdom or Ukraine, as the context requires;
(e)the term “person” comprises an individual, a company and any other body of persons, but subject to paragraph (2) of this Article does not include a partnership;
(f)the term “company” means any body corporate or any entity which is treated as a 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 “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;
(i)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 Ukraine, the Minister of Finance of Ukraine or his authorised representative.
(2) A partnership or a joint venture deriving its status from Ukraine law which is treated as a taxable unit under the law of Ukraine shall be treated as a person for the purposes of this Convention.
(3) As regards the application of the Convention by a Contracting State any term not otherwise defined therein shall, unless the context otherwise requires, have the meaning which it has under the law of the Contracting State concerning the taxes to which the Convention applies.
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