General definitions

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....a of the United Kingdom which in accordance with international law has been or may hereinafter 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 subsoil and their natural resources may be exercised; (b) the term " tax " means United Kingdom tax or Indian tax, as the conte....

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....thority " means in the case of the United Kingdom the Commissioners of Inland Revenue or their authorised representative, and in the case of India the Central Government in the Department of Revenue; (i) the term " international traffic " means any transport by a ship or aircraft operated by an enterprise which has its place of effective management in a Contracting State except when the ship or....