Conditions as to residence and presence in Great Britain2
–
1
Subject to the following provisions of this regulation, the prescribed conditions for the purposes of section 35(1) of the Act as to residence and presence in Great Britain in relation to any person on any day shall be that–
a
on that day–
i
he is ordinarily resident in Great Britain, and
ii
he is present in Great Britain, and
iii
he has been present in Great Britain for a period of, or for periods amounting in the aggregate to, not less than 26 weeks in the 52 weeks immediately preceding that day; and
b
where that day falls within a period in which that person–
i
receives tax free emoluments, or
ii
is the spouse of a person who receives tax free emoluments,
that period is immediately preceded by a period of 4 years during which the person first mentioned in this sub-paragraph was present in Great Britain for not less than 156 weeks in aggregate.
2
For the purposes of paragraph (1)(a)(ii) and (iii), notwithstanding that on any day a person is absent from Great Britain, he shall be treated as though he were present in Great Britain if his absence is by reason only of the fact that on that day–
a
he is abroad in his capacity as–
i
a serving member of the forces,
ii
an airman or mariner within the meaning of regulations 81 and 86 respectively of the Social Security (Contributions) Regulations 19797,
and for the purpose of this provision, the expression “serving members of the forces” has the same meaning as in regulation 1(2) of the Regulations of 1979; or
b
he is in employment prescribed for the purposes of section 132 of the Act in connection with continental shelf operations8; or
c
he is living with a person mentioned in sub-paragraph (a)(i) and is the spouse, son, daughter, step-son, step-daughter, father, father-in-law, step-father, mother, mother-in-law or step-mother of that person; or
d
his absence from Great Britain is, and when it began was, for a temporary purpose and has not lasted for a continuous period exceeding 26 weeks; or
e
his absence from Great Britain is temporary and for the specific purpose of his being treated for incapacity, or a disabling condition, which commenced before he left Great Britain, and the Secretary of State has certified that it is consistent with the proper administration of the Act that, subject to the satisfaction of the foregoing condition in this sub-paragraph, he should be treated as though he were present in Great Britain.
3
Where a person is terminally ill and makes a claim for attendance allowance expressly on the ground that he is such a person, paragraph (1) shall apply to him as if head (iii) of sub-paragraph (a) was omitted.
4
In paragraph (1)(b), the expression “tax free emoluments” means emoluments which are exempt from tax under any of the provisions listed in paragraph (1) ofregulation 9 of the Child Benefit (General) Regulations 19769.