[Part 1 Interpretation etc]

[SCHEDULE 2A Gibraltar-Based Persons Carrying on Activities in the UK]

[Section 31]

[Part 1 Interpretation etc]

[Gibraltar-based person

1

(1)     In this Act, “Gibraltar-based person†means a person listed in sub-paragraph (2) which has its head office and, if it has one, its registered office in Gibraltar (and see also Part 14 of this Schedule).

(2)     Those persons are—

(a)     an individual,

(b)     a body corporate,

(c)

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