Section 207(7)

In this section, references to a person who has an establishment in the United Kingdom include the following— .... an individual who is ordinarily resident in the United Kingdom, a body incorporated under the law of the United Kingdom or a part of the United Kingdom, a partnership or other unincorporated association formed under the law of the United Kingdom or a part of the United Kingdom, and a person not within paragraph (a), (b) or (c) who maintains, and carries on activities through, an office, branch or agency or other stable arrangements in the United Kingdom,

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