Section 206(1)

In this Part— “qualifying country” means— “qualifying individual” means a citizen or subject of, or an individual resident in, a qualifying country; and “qualifying person” means a qualifying individual or a body corporate or other body having legal personality which— the United Kingdom, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . the Channel Islands, the Isle of Man or Gibraltar, or a country which is a party to the Rome Convention, or to the extent that an Order under section 208 so provides, a country designated under that section as enjoying reciprocal protection; is formed under the law of a part of the United Kingdom or another qualifying country, and has in any qualifying country a place of business at which substantial business activity is carried on.

← 206 · All articles · 2 →

Source: legislation.gov.uk · retrieved 2026-09-04