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(1)In this Part—
“qualifying individual” means a citizen or subject of, or an individual habitually resident in, a qualifying country; and
“qualifying person” means a qualifying individual or a body corporate or other body having legal personality which—
(a)is formed under the law of a part of the United Kingdom or another qualifying country, and
(b)has in any qualifying country a place of business at which substantial business activity is carried on.
(2)References in this Part to a qualifying person include the Crown and the government of any other qualifying country.
(3)In this section “qualifying country” means—
(a)the United Kingdom,
(b)a country to which this Part extends by virtue of an Order under section 255,
(c)another member State of the [F1European Union], or
(d)to the extent that an Order under section 256 so provides, a country designated under that section as enjoying reciprocal protection.
(4)The reference in the definition of “qualifying individual” to a person’s being a citizen or subject of a qualifying country shall be construed—
(a)in relation to the United Kingdom, as a reference to his being a British citizen, and
(b)in relation to a colony of the United Kingdom, as a reference to his being a British Dependent Territories’ citizen by connection with that colony.
(5)In determining for the purpose of the definition of “qualifying person” whether substantial business activity is carried on at a place of business in any country, no account shall be taken of dealings in goods which are at all material times outside that country.
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Amendments (Textual)
F1Words substituted (22.4.2011) by The Treaty of Lisbon (Changes in Terminology) Order 2011 (S.I. 2011/1043), arts. 3, 4
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