Section 21(3)

For the purposes of this Part, a person is to be regarded as “connected with” non-government controlled Ukrainian territory if the person is— an individual who is, or an association or combination of individuals who are, ordinarily resident in non-government controlled Ukrainian territory, an individual who is, or an association or combination of individuals who are, located in non-government controlled Ukrainian territory, or a person, other than an individual, which has its registered office, central administration or principal place of business located in non-government controlled Ukrainian territory.

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