Section 8(3A)

A reference in paragraph (3)(b) to any land or building— in relation to an agreement entered into before IP completion day, is a reference to any land or building in the United Kingdom or within the territory of an EEA State; in relation to an agreement entered into on or after IP completion day, is a reference to any land or building in the United Kingdom.

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Source: legislation.gov.uk · retrieved 2026-07-30