418 Carrying on regulated activities in the United Kingdom
418 Carrying on regulated activities in the United Kingdom

(1)     [In the cases] described in this section, a person who—

(a)     is carrying on a regulated activity, but

(b)     would not otherwise be regarded as carrying it on in the United Kingdom,

is, for the purposes of this Act, to be regarded as carrying it on in the United Kingdom.

(2)     . . .

(3)     . . .

(4)     The third case is where—

(a)     his registered office (or if he does not have a registered office his head office) is in the United Kingdom;

(b)     the day-to-day management of the carrying on of the regulated activity is the responsibility of—

(i)     his registered office (or head o

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