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PART IU.K.GENERAL

The central managementU.K.

5.—(1) [F1This regulation applies where]

F2(a). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(b)the central management is not situated in a [F3Relevant State] and the representative agent of the central management (to be designated if necessary) is situated in the United Kingdom; or

(c)neither the central management nor the representative agent (whether or not as a result of being designated) is situated in a [F3Relevant State] and—

(i)in the case of a Community-scale undertaking, there are employed in an establishment, which is situated in the United Kingdom, more employees than are employed in any other establishment which is situated in a [F3Relevant State], or

(ii)in the case of a Community-scale group of undertakings, there are employed in a group undertaking, which is situated in the United Kingdom, more employees than are employed in any other group undertaking which is situated in a [F3Relevant State],

F4....

(2) Where [F5this regulation applies], the central management shall be treated, for the purposes of these Regulations, as being situated in the United Kingdom and—

(a)the representative agent referred to in paragraph (1)(b); or

(b)the management of the establishment referred to in paragraph (1)(c)(i) or of the group undertaking, referred to in paragraph (1)(c)(ii),

shall be treated, respectively, as being the central management.