Regulation 16B EstablishmentF1I1I2I3
United Kingdom
In this Chapter, a person is established in the United Kingdom—
in the case of an individual, where the individual is resident in the United Kingdom; and
in any other case, where the person—
has a registered office in the United Kingdom; or
has a permanent place in the United Kingdom from which the person carries out activities for which the person is constituted to perform.
Annotations
Textual amendments
- F1
Pt. 2 Ch. 5 inserted (31.12.2020 for specified purposes, 4.9.2021 for specified purposes) by The Customs (Modification and Amendment) (EU Exit) Regulations 2020 (S.I. 2020/1629), regs. 1(4)(5), 6(8); S.I. 2021/983, reg. 2
Commencement
- I1
Reg. 16B in force at 31.12.2020 for specified purposes by S.I. 2020/1629, reg. 1(4)
- I2
Reg. 16B in force at 4.9.2021 for specified purposes by S.I. 2021/983, reg. 2 (see S.I. 2020/1629, reg. 1(4)(5))
- I3
Reg. 16B in force at 2.10.2023 in so far as not already in force by S.I. 2023/1050, reg. 2(a) (see S.I. 2020/1629, reg. 1(4)(5))