Schedule 5, Part 3, paragraph 17A(5)

A person has a UK connection if the person— is a United Kingdom national, is an individual who is habitually resident in the United Kingdom, is a firm established in the United Kingdom, or carries on business in the United Kingdom or by any means directs activities in the course of carrying on a business to consumers in the United Kingdom.

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