Regulation 4 Establishment in the United Kingdom
(1)
For the purposes of these Regulations, a person is established in the United Kingdom if—
(a)
that person is habitually resident in the United Kingdom;
(b)
the registered office of that person, or if the person does not have a registered office, their head office or principal place of business, is in the United Kingdom; or
(c)
subject to paragraph (2), the person has a branch or postal address in the United Kingdom.
(2)
Paragraph (1) applies as if sub-paragraph (c) were omitted for the purposes of Part 6 (reprocessors and exporters).