217 Qualifying individuals and qualifying persons.U.K.
(1)In this Part—
(a)an individual habitually resident in a qualifying country, or
(b)a body corporate or other body having legal personality which—
(i)is formed under the law of a part of the United Kingdom or another qualifying country, and
(ii)has in any qualifying country a place of business at which substantial business activity is carried on.]
(2)References in this Part to a qualifying person include the Crown and the government of any other qualifying country.
(3)In this section “qualifying country” means—
(a)the United Kingdom,
(b)a country to which this Part extends by virtue of an Order under section 255, [F3or]
F4(c). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(d)to the extent that an Order under section 256 so provides, a country designated under that section as enjoying reciprocal protection.
F5(4). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(5)In determining for the purpose of the definition of “qualifying person” whether substantial business activity is carried on at a place of business in any country, no account shall be taken of dealings in goods which are at all material times outside that country.
Textual Amendments
F1Words in s. 217(1) omitted (1.10.2014) by virtue of Intellectual Property Act 2014 (c. 18), ss. 3(1)(a), 24(1) (with s. 3(6)); S.I. 2014/2330, art. 3, Sch.
F2Words in s. 217(1) substituted (1.10.2014) by Intellectual Property Act 2014 (c. 18), ss. 3(1)(b), 24(1) (with s. 3(6)); S.I. 2014/2330, art. 3, Sch.
F3Word in s. 217(3)(b) inserted (31.12.2020) by The Designs and International Trade Marks (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/638), reg. 1, Sch. 8 para. 11(a)(i); 2020 c. 1, Sch. 5 para. 1(1)
F4S. 217(3)(c) omitted (31.12.2020) by virtue of The Designs and International Trade Marks (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/638), reg. 1, Sch. 8 para. 11(a)(ii); 2020 c. 1, Sch. 5 para. 1(1)
F5S. 217(4) omitted (1.10.2014) by virtue of Intellectual Property Act 2014 (c. 18), ss. 3(2), 24(1) (with s. 3(6)); S.I. 2014/2330, art. 3, Sch.