156U.K.For the purposes of this Schedule a person is resident in the United Kingdom at any time if, at that time—
(a)that person has an established place of business in the United Kingdom;
(b)that person has a usual place of residence in the United Kingdom; or
(c)that person is a firm or unincorporated body which (without having a relevant connection with the United Kingdom by virtue of paragraph (a)) has amongst its partners or members at least one individual with a usual place of residence in the United Kingdom.