# The Value Added Tax (Removal of Goods) Order 1992, Article 3

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

For the purposes of this Order, a person is treated as being established in Northern 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.

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Source: https://www.legislation.gov.uk/uksi/1992/3111/article/3 (the official version)
Page: https://openlegislation.uk/value-added-tax-removal-of-goods-order-1992/article-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.