8.—(1) For the purposes of regulations 8 to 11 and 13—
“company’s place of business” where the purchaser is a company, means either the place where, at the time when the election is made, the company carries on its trade or business, or the place where, at that time, the company’s head office is situated;
“place of business” where the purchaser is an individual, means the place where the individual’s trade, profession, vocation or business is carried on;
“place of residence” where the purchaser is an individual, means an individual’s usual place of residence;
“partnership’s place of business” where the purchaser is a partnership, means the place where, at the time when the election is made, the partnership carries on or mainly carries on (if at more than one place) its trade, profession or business.
(2) A purchaser may elect to have any proceedings which are to be heard by any General Commissioners brought before the division which covers the area within which—
(a)his place of residence (where the purchaser is an individual);
(b)his place of business (if any) (where the purchaser is an individual);
(c)the company’s place of business (where the purchaser is a company); or
(d)the partnership’s place of business (where the purchaser is a partnership);
is situated.