Regulation 6 Meaning of “established in the Republic of Ireland”
For the purposes of these Regulations, a person is “established in the Republic of Ireland” if—
(a)
in the case of an individual, the individual is resident in the Republic of Ireland;
(b)
in any other case, the person has—
(i)
a registered or principal office in the Republic of Ireland, or
(ii)
a permanent place in the Republic of Ireland from which the person carries out activities which the person is constituted to perform.