The Double Taxation Relief (Taxes on Estates of Deceased Persons and Inheritances and on Gifts) (Sweden) Order 1989

ARTICLE II

Paragraph (1) of Article 3 of the Convention shall be deleted and replaced by the following:

“(1) In this Convention, unless the context otherwise requires:

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

(b) the term “Sweden” means the Kingdom of Sweden;

(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 had the right of abode in the United Kingdom at the time of the death or transfer or at any other time at which his domicile falls to be determined;

(ii) in relation to Sweden, any individual possessing Swedish nationality;

(d) the term “tax” means:

(i) the capital transfer tax or the inheritance tax imposed in the United Kingdom; or

(ii) the inheritance tax or the gift tax imposed in Sweden; or

(iii) any other tax imposed by a Contracting State to which this Convention applies by virtue of the provisions of paragraph (2) of Article 2, as the context requires;

(e) the terms “a Contracting State” and “the other Contracting State” mean the United Kingdom or Sweden as the context requires;

(f) 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 Sweden, the Minster of Finance, his authorised representative or the authority duly designated as competent authority for the purposes of this Convention.”.