Regulation 24 OperatorI1
United Kingdom
(1)
An operator is a person who is—
(a)
registered under the Value Added Tax Act 1994 M1; and
(b)
established in the United Kingdom.
(2)
In this regulation, “established in the United Kingdom” means—
(a)
in the case of an individual, where the individual is resident in the United Kingdom;
(b)
in any other case, where the person has—
(i)
a registered office in the United Kingdom; or
(ii)
a permanent place in the United Kingdom from which the person carries out activities which the person is constituted to perform.
Annotations
Marginal citations
- M1
Commencement
- I1
Reg. 24 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.
Notes on Part 3
Textual amendments
- F1
Words in Pt. 3 heading substituted (1.7.2026) by The Customs (Tariff and Miscellaneous Amendments) (No. 5) Regulations 2026 (S.I. 2026/703), regs. 1(1), 10