Section 217

In this Part— ... “ qualifying person ” means— an individual habitually resident in a qualifying country, or a body corporate or other body having legal personality which— 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. References in this Part to a qualifying person include the Crown and the government of any other qualifying country. In this section “qualifying country” means— the United Kingdom, a country to which this Part extends by virtue of an Order under section 255, or . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . to the extent that an Order under section 256 so provides, a country designated under that section as enjoying reciprocal protection. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . In determining for the purpose of the definition of “qualifying person” whether substantial business activity is carried on at a place of business in any country, no account shall be taken of dealings in goods which are at all material times outside that country.

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