[F1Meaning of “qualifying person”E+W
32A.—(1) A person (“P”) is a qualifying person for the purposes of this Part of this Schedule if—
(a)P is returning, or has returned, to the United Kingdom, and
(b)sub-paragraph (2), (3), (4) or (5) applies to P.
Civil servants posted overseas
(2) This sub-paragraph applies to P if—
(a)P is a civil servant who is, or, immediately before their return to the United Kingdom, was, posted overseas, or
(b)where P is returning, or has returned, to the United Kingdom for more than three months, P—
(i)was a civil servant who was posted overseas, and
(ii)is returning, or has returned, to the United Kingdom (other than temporarily) for the first time since ceasing to be a civil servant.
Family members of Crown servants posted overseas
(3) This sub-paragraph applies to P if P—
(a)is a relevant family member of a person to whom sub-paragraph (2) applies (“R”), and
(b)is, or, immediately before their return to the United Kingdom, was, accompanying R on the posting mentioned in that sub-paragraph.
(4) This sub-paragraph applies to P if P—
(a)is a relevant family member of a civil servant (“C”) who—
(i)is posted overseas, or
(ii)where C is deceased, was at the time of their death posted overseas, and
(b)is, or, immediately before their return to the United Kingdom, was, accompanying C on the posting mentioned in paragraph (a).
(5) This sub-paragraph applies to P if—
(a)P is a relevant family member of a person (“M”) who—
(i)is a member of the armed forces of the Crown who is, or, immediately before their return to the United Kingdom, was, posted overseas,
(ii)where M is returning, or has returned, to the United Kingdom for more than three months—
(aa)was a member of the armed forces of the Crown who was posted overseas, and
(bb)is returning, or has returned, to the United Kingdom (other than temporarily) for the first time since ceasing to be a member of those forces, or
(iii)where M is deceased, was at the time of their death a member of the armed forces of the Crown posted overseas, and
(b)P is, or, immediately before their return to the United Kingdom, was, accompanying M on the posting mentioned in paragraph (a).
(6) In this paragraph—
“civil servant” means a person employed in the civil service of the State;
“Crown servant” means—
a civil servant, or
a member of the armed forces of the Crown.
(7) For the purposes of this paragraph “relevant family member”, in relation to a Crown servant (including a Crown servant who is deceased) (“C”), means—
(a)C’s spouse or civil partner;
(b)a person whose relationship with C has the characteristics of a relationship between spouses or civil partners;
(c)C’s former spouse or former civil partner;
(d)a person whose relationship with C had the characteristics of a relationship between spouses or civil partners but which has ended (for any reason);
(e)C’s widow, widower or surviving civil partner;
(f)a dependent child.
(8) For the purposes of sub-paragraph (7)(f), a person is a “dependent child” of a Crown servant if they are a child of the Crown servant and—
(a)they—
(i)have not, or, when they departed the United Kingdom, had not, attained the relevant age, and
(ii)are, or, where the Crown servant is deceased, were, wholly or mainly financially dependent on the Crown servant whilst accompanying the Crown servant on their overseas posting, or
(b)they are, or, where the Crown servant is deceased, were, wholly or mainly financially dependent on the Crown servant because of a disability (within the meaning of section 6 of the Equality Act 2010 F2).
(9) For the purposes of sub-paragraph (8)(a)(i) “relevant age”—
(a)in relation to a child of a civil servant, means the age of 21;
(b)in relation to a child of a member of the armed forces of the Crown, means the age of 25.]
Textual Amendments