reg 3 Application
(1) These Regulations apply to undertakings— (a) employing in the United Kingdom, in accordance with the calculation in regulation 4, at least the number of employees in column 1 of the table in Schedule 1 to these Regulations on or after the corresponding date in column 2 of that table; and (b) subject to paragraph (2), whose registered office, head office or principal place of business is situated in Great Britain. (2) Where the registered office is situated in Great Britain and the head office or principal place of business is situated in Northern Ireland or vice versa, these Regulations shall only apply where the majority of employees are employed to work in Great Britain. (3) In these Regulations, an undertaking to which these Regulations apply is referred to, in relation to its employees, as “the employer”.