- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (a wnaed Fel)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol). This item of legislation is currently only available in its original format.
(1) In this Agreement, unless the context otherwise requires:
(a)the terms “a Contracting State” and “the other Contracting State”mean the United Kingdom of Great Britain and Northern Ireland or the Kingdom of Saudi Arabia as the context requires;
(b)the term “tax” means United Kingdom tax or Saudi Arabian tax as the context requires;
(c)the term “enterprise of a Contracting State” means an enterprise which has its place of effective management in a Contracting State and which is designated by the Air Services Agreement signed on 20th January 1975 between the United Kingdom of Great Britain and Northern Ireland and the Kingdom of Saudi Arabia or authorised by any similar general or special agreement or arrangement between the Contracting States to operate scheduled or non-scheduled air services between or beyond the Contracting States;
(d)the term “international traffic” means any transport by an aircraft owned, leased or chartered and operated by an enterprise of a Contracting State except when the aircraft is operated solely between places in the other Contracting State;
(e)the term “competent authority” means:
(i)in the case of the United Kingdom, the Commissioners of Inland Revenue or their authorised representative; and
(ii)in the case of Saudi Arabia, the Ministry of Finance and National Economy.
(2) In the application of the provisions of this Agreement 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 Agreement.
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