{
  "url": "https://openlegislation.uk/customs-tariff-quotas-eu-exit-regulations-2020/regulation-24",
  "json_url": "https://openlegislation.uk/customs-tariff-quotas-eu-exit-regulations-2020/regulation-24.json",
  "legislation": "uksi/2020/1432",
  "legislation_title": "The Customs (Tariff Quotas) (EU Exit) Regulations 2020",
  "legislation_url": "https://openlegislation.uk/customs-tariff-quotas-eu-exit-regulations-2020",
  "path": "regulation/24",
  "kind": "regulation",
  "number": "24",
  "heading": "Operator",
  "text": "(1) An operator is a person who is—\n(a) registered under the Value Added Tax Act 1994 ; and\n(b) established in the United Kingdom.\n(2) In this regulation, “established in the United Kingdom” means—\n(a) in the case of an individual, where the individual is resident in the United Kingdom;\n(b) in any other case, where the person has—\n(i) a registered office in the United Kingdom; or\n(ii) a permanent place in the United Kingdom from which the person carries out activities which the person is constituted to perform.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "M",
      "label": "M1",
      "text": "1994 c. 23."
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 24 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2020/1432/regulation/24",
    "retrieved_at": "2026-10-28T22:21:24.677444+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}