Section 9(3)

In subsection (2) “the relevant country” means— if the person has a business establishment, or some other fixed establishment, in a country (and none in any other country), that country, if the person has a business establishment, or some other fixed establishment or establishments, in more than one country, the country in which the relevant establishment is, and otherwise, the country in which the person's usual place of residence or permanent address is.

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Source: legislation.gov.uk · retrieved 2026-07-28