# The Customs (Tariff Quotas) (EU Exit) Regulations 2020, Regulation 24: Operator

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

(1) An operator is a person who is—
(a) registered under the Value Added Tax Act 1994 ; 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.

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Source: https://www.legislation.gov.uk/uksi/2020/1432/regulation/24 (the official version)
Page: https://openlegislation.uk/customs-tariff-quotas-eu-exit-regulations-2020/regulation-24
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.