# The Double Taxation Relief (Taxes on Income) (Guyana) Order 1992, Chapter 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, 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) (i) the term “Guyana” means the Co-operative Republic of Guyana; and
(ii) when used in a geographical sense, the term “Guyana” includes the territorial seas thereof including any area beyond such territorial seas which in accordance with international law and the laws of Guyana, is an area within which the rights of sovereignty with respect to the sea bed and sub-soil and their natural resources may be exercised;
(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 Guyana, the term “national” means:
(aa) any individual who is a citizen of Guyana;
(bb) any legal person, partnership, association or other entity deriving its status as such from the laws in force in Guyana;
(d) the terms “a Contracting State”, “the other Contracting State” and “one of the Contracting States” mean the United Kingdom or Guyana, as the context requires;
(e) the term “person” comprises an individual, a company and any other body of persons, but 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 Guyana, the Minister of Finance or his authorised representative.
(2) In the application of this Convention by a Contracting State any term not defined in this Convention shall, unless the context otherwise requires, have the meaning which it has under the law of that Contracting State relating to the taxes which are the subject of this Convention.

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Source: https://www.legislation.gov.uk/uksi/1992/3207/schedule/chapter/3 (the official version)
Page: https://openlegislation.uk/double-taxation-relief-taxes-on-income-guyana-order-1992/schedule/chapter-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.