173. —
(1) In this Part—
“calendar year” means the period of 12 months beginning with the first day of January in any year;
“claimant” means a person making a claim under this Part or a person on whose behalf such a claim is made;
“official authority” means the authority in a member State designated to issue the certificate referred to in regulation 178(1)(b)(i).
(2) For the purposes of this Part, a person is treated as being established in a country if—
(a)he has there an establishment from which business transactions are effected, or
(b)he has no such establishment (there or elsewhere) but his usual place of residence is there.
(3) For the purposes of this Part—
(a)a person carrying on business through a branch or agency in any country is treated as having there an establishment from which business transactions are effected, and
(b)“usual place of residence”, in relation to a body corporate, means the place where it is legally constituted.
Commencement Information
I1Reg. 173 in force at 20.10.1995, see reg. 1