# The Customs (Northern Ireland) (EU Exit) Regulations 2020, Regulation 16B: Establishment

Extent: E+W+S+N.I.

In this Chapter, 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.

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Source: https://www.legislation.gov.uk/uksi/2020/1605/regulation/16B (the official version)
Page: https://openlegislation.uk/customs-northern-ireland-eu-exit-regulations-2020/regulation-16B
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.