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3.—(1) For the purposes of these Regulations, tobacco products are supplied in the United Kingdom if, in the course of a business, a person—
(a)supplies the product—
(i)for consumption in the United Kingdom or through the travel retail sector of the United Kingdom, or
(ii)with a view to it being supplied for consumption in the United Kingdom or through the travel retail sector of the United Kingdom,
(b)offers or agrees to supply it in those circumstances, or
(c)exposes or possesses it for supply in those circumstances,
and “supply in the United Kingdom” is to be construed accordingly.
(2) In the case of a cross-border distance sale of a product to a consumer located in the United Kingdom, the product is to be treated for the purposes of these Regulations as supplied in the United Kingdom.
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