Status: You are viewing the version of the handbook as on 2018-08-15.

Treaty firm

    (as defined in paragraph 1 of Schedule 4 to the Act (Treaty Rights)) a person:

      1. (a) whose head office is situated in an EEA State (its "Home State") other than the United Kingdom; and
      1. (b) which is recognised under the law of that State as its national.3