Regulation 3 Establishment and notices and notificationsC1 I1 I2

(1)

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; and

(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.

I3(2)

In these Regulations, a notice or notification means one made in writing and a requirement to notify is to be read accordingly.

(3)

A notice published by HMRC under these Regulations may make different provision for different cases or different purposes.

Annotations

C1: Pts. 1-10 applied (with modifications) (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 32; S.I. 2020/1643, reg. 2, Sch.

I1: Reg. 3 in force at 2.1.2019 for specified purposes, see reg. 1(4)(a)
I2: Reg. 3 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1643, reg. 2, Sch.
I3: Reg. 3(2)(3) in force at 27.9.2019 for specified purposes by S.I. 2019/1282, reg. 2(a)