This section has no associated Explanatory Notes
5E+W+SRegulations may make provision for the purposes of this Part as to the circumstances in which a person is to be treated as being, or not being, in Great Britain.
Commencement Information
I1Sch. 2 para. 5 in force at 18.3.2008 for specified purposes by S.I. 2008/787, art. 2(1)