Schedule 6, Part 9, paragraph 59(2)

For the purposes of this Schedule, the Gibraltar activity is to be treated as corresponding to the approved activity but— only so far as the approved activity is carried on by the person in the United Kingdom, subject to the time limit in sub-paragraph (3), and subject to any restriction under paragraph 60.

← 1 · All articles · 3 →

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