Article 3 I1
United Kingdom
For the purposes of this Order, a person is treated as being established in F1Northern Ireland or a member State (as the case may be) if he has there a business establishment or some other fixed establishment or carries on a business there through a branch or agency.
Annotations
Textual amendments
- F1
Words in art. 3 substituted (31.12.2020) by The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 5 (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.
Commencement
- I1
Art. 3 in force at 1.1.1993, see art. 1