Section 357L | Northern Ireland regional establishments of companies ^F1

(1)A company has a Northern Ireland regional establishment (referred to in this Part as a “NIRE”) if (and only if)—

(a)the company has a fixed place of business in Northern Ireland through which the business of the company is wholly or partly carried on, or

(b)an agent acting on behalf of the company has and habitually exercises in Northern Ireland authority to do business on behalf of the company.

(2)For this purpose a “fixed place of business” includes (without prejudice to the generality of that expression)—

(a)a place of management,

(b)a branch,

(c)an office,

(d)a factory,

(e)a workshop,

(f)an installation or structure for the exploration of natural resources,

(g)a mine, an oil or gas well, a quarry or any other place of extraction of natural resources, and

(h)a building site or construction or installation project.

(3)Subsection (1) is subject to sections 357LA and 357LB.