Scope of the Convention

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....d Northern Ireland for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and capital gains has entered into force on 26th October, 1993 on the notification by both the Contracting States to each other of the completion of the procedures required by their respective laws, as required by Article 30 of the said Convention; Now, therefore, in exer....

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.... Have agreed as follows: ARTICLE 1 SCOPE OF THE CONVENTION 1. This Convention shall apply to persons who are residents of one or both of the Contracting States. 2. This Convention extends to the territory of each Contracting State, including its territorial sea, and to those areas of the exclusive economic zone or the continental shelf adjacent to the outer limit of the territorial se....