Section 7(13)

For the purposes of subsection (12)(d), a person has a “United Kingdom connection” if the person is— a British citizen, a British overseas territories citizen or a British Overseas citizen, an individual who is habitually resident in the United Kingdom, or a body corporate which is established under the law of a part of the United Kingdom and has its principal place of business in the United Kingdom.

← 12 · All articles · 14 →

Source: legislation.gov.uk · retrieved 2026-08-30