Section 217(1)

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.

← 217 · All articles · 2 →

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