The Packaging Waste (Data Reporting) Regulations (Northern Ireland) 2023

Establishment in Northern Ireland and the United Kingdom

3.—(1) In these Regulations, a person is established in—

(a) Northern Ireland if—

(i) that person is habitually resident in Northern Ireland;

(ii) the registered office of that person, or if they do not have a registered office, their head office, or principal place of business, is in Northern Ireland; or

(iii) paragraph (2) applies;

(b) the United Kingdom if—

(i) that person is habitually resident in the United Kingdom; or

(ii) the registered office of that person, or if they do not have a registered office, their head office, or principal place of business, is in the United Kingdom.

(2) This paragraph applies if—

(a) The registered office of that person, or if they have no registered office, their head office of principal place of business is outside the United Kingdom;

(b) The person has a branch or postal address in Northern Ireland; and

(c) The person has not given notice to the Department under paragraph (3).

(3) Where a person to whom paragraph 2(a) applies has a branch or postal address in Northern Ireland and in one or more other countries in the United Kingdom, that person may elect to be treated as established in one of those other countries instead of in Northern Ireland by giving notice to the Department.

(4) A notice given under paragraph (3) must specify the country in which the person giving the notice wishes to be treated as established for the purposes of these Regulations.

(5) When the Department receives notice of an election under paragraph (3), the Department must notify the UK regulator in the country specified in the notice.