Regulation 25 Goods exported on removal from Northern Ireland – establishmentI1I2
United Kingdom
In this Part a person is established in the United Kingdom or the Isle of Man—
(a)
in the case of an individual, where the individual is resident in the United Kingdom or the Isle of Man; and
(b)
in any other case, where the person—
(i)
has a registered office in the United Kingdom or the Isle of Man; or
(ii)
has a permanent place in the United Kingdom or the Isle of Man from which the person carries out activities for which the person is constituted to perform.
Annotations
Commencement
- I1
Reg. 25 not in force at made date, see reg. 1(1)
- I2
Reg. 25 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.