Persons established in the United Kingdom
This
adran has no associated
Memorandwm Esboniadol
3. In these Regulations, a person is established in the United Kingdom—
(a)in the case of an individual, where the individual is resident in the United Kingdom; or
(b)in any other case, where the person—
(i)has a registered office in the United Kingdom, or
(ii)has a permanent place in the United Kingdom from which the person carries out activities for which the person is constituted to perform.