In accordance with Article 3(3) of the Treaty, the United Kingdom has declared that it will not apply the criterion of fixation. This declaration is made in respect of the United Kingdom and the territories of the Isle of Man and Gibraltar. (see WPPT Notification No. 114)
Extension of application to the territory of Gibraltar with effect from May 17, 2022. (see WPPT Notification No. 110)
Extension of application to the territories of the Bailiwick of Guernsey and the Isle of Man with effect from January 1, 2021. (see WPPT Notification No. 105)