British citizens

Commentary – Schwarz on Tax Treaties ¶14-300

Chargeable gains

Commentary – Tax Reporter ¶591-850

Commonwealth citizens

Commentary – Schwarz on Tax Treaties ¶14-300

Discrimination on grounds of, EU law

Commentary – Schwarz on Tax Treaties ¶11-000 ; Schwarz on Tax Treaties ¶11-050

Generally

Commentary – Schwarz on Tax Treaties ¶14-300

National, definition

Commentary – Schwarz on Tax Treaties ¶14-300