State of the risk

(in accordance with paragraph 6(3) of Schedule 12 to the Act (Transfer schemes: certificates)) (in relation to the EEA State in which a risk is situated):

1. (a) if the insurance relates to a building or to a building and its contents (so far as the contents are covered by the same policy), the EEA State in which the building is situated;
2. (b) if the insurance relates to a vehicle of any type, the EEA State of registration;

1. (c) in the case of policies of a duration of four months or less covering travel or holiday risks (whatever the class concerned), the EEA State in which the policyholder took out the policy;
2. (d) in a case not covered by (a) to (c):
   1. (i) if the policyholder is an individual, the EEA State in which he has his habitual residence at the date when the contract is entered into; and411
   2. (ii) otherwise, the EEA State in which the establishment of the policyholder to which the policy relates is situated at that date.