reg 9 Carrying on business in the United Kingdom
(1) For the purposes of these Regulations, a relevant person (“A”) is to be regarded as carrying on business in the United Kingdom in the cases described in this regulation even if A would not otherwise be regarded as doing so. (2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (3) The second case is where— (a) A's registered office (or if A does not have a registered office, A's head office) is in the United Kingdom; and (b) the day-to-day management of the carrying on of A's business is the responsibility of— (i) that office, or (ii) another establishment maintained by A in the United Kingdom. (4) The third case is where— (a) A is a casino which provides facilities for remote gambling (within the meaning of section 4 of the Gambling Act 2005 (remote gambling) ) and— (b) either— (i) at least one piece of remote gambling equipment (within the meaning of section 36(4) of the Gambling Act 2005 (territorial application)) is situated in Great Britain, or (ii) no such equipment is situated in Great Britain but the facilities provided by A are used there. (5) For the purposes of paragraph (3) — (a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (b) it is irrelevant where the person with whom the business is carried on is situated.