Schedule 5, Part 3, paragraph 17B(9)

In the case of— references to its principal office include references to its principal office in the United Kingdom or, if it has no principal office in the United Kingdom, any place in the United Kingdom where it carries on business or conducts activities. a body corporate registered outside the United Kingdom, a partnership carrying on business outside the United Kingdom, or any other type of firm with offices outside the United Kingdom,

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