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2.—(1) Sub-paragraphs (2) and (3) below shall apply in determining, for the purposes of paragraphs 2(b), 3(b), 4(a), 5(b), 7(a)(iii) and 8(b) and (c) of Schedule 1, whether a person is to be treated as having been or not having been ordinarily resident for the specified period in either the United Kingdom or the European Economic Area (hereinafter referred to in this paragraph as “the relevant area”).
(2) A person shall not be treated as having been ordinarily resident in the relevant area for the specified period if the Scottish Ministers are satisfied that the person was resident therein for any part of that period wholly or mainly for the purpose of receiving full-time education.
(3) A person shall be treated as having been ordinarily resident in the relevant area for the specified period if the Scottish Ministers are satisfied that–
(a)the person was born and has spent the greater part of their life in the relevant area and that–
(i)their parents or either of them have been ordinarily resident in the relevant area throughout the specified period and the person is not an independent student; or
(ii)they have been ordinarily resident in the relevant area for at least 1 year of the specified period and no part of that period of residence was wholly or mainly for the purpose of receiving full-time education; or
(b)the person was not actually ordinarily resident in the relevant area for the specified period only because the person, their spouse or their parent was for the time being–
(i)employed outside the relevant area; or
(ii)attending a course of study or undertaking postgraduate research outside the relevant area.
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