Persons established in the United KingdomU.K.
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.
Modifications etc. (not altering text)
C1Pt. 1 applied (with modifications) (22.2.2019 for specified purposes, 31.12.2020 in so far as not already in force) by S.I. 2018/1249, reg. 13A (as inserted by The Customs (Export) (EU Exit) Regulations 2019 (S.I. 2019/108), regs. 1(4), 60(3); S.I. 2020/1643, reg. 2, Sch.)
Commencement Information
I1Reg. 3 in force at 22.2.2019 for specified purposes, see reg. 1(3)(a)
I2Reg. 3 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1643, reg. 2, Sch.