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5. In regulation 18 (qualification for database right)—
(a)in paragraph (1)(b) omit “or”;
(b)in paragraph (1)(c) for “.” substitute “,”;
(c)after paragraph (1)(c) insert—
“(d)an individual who was habitually resident within the Isle of Man,
(e)a body which was incorporated under the law of the Isle of Man and which, at that time, satisfied one of the conditions in paragraph (2A), or
(f)a partnership or other unincorporated body which was formed under the law of the Isle of Man and which, at that time, satisfied the condition in paragraph (2A)(a).”; and
(d)after paragraph (2) insert—
“(2A) The conditions mentioned in paragraphs (1)(e) and (f) are—
(a)that the body has its central administration or principal place of business within the Isle of Man, or
(b)that the body has its registered office within the Isle of Man and the body’s operations are linked on an ongoing basis with the economy of the Isle of Man.”.
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