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23.—(1) A person shall be treated as not being in Great Britain for the purposes of section 146(2)(1) of SSCBA if he is not ordinarily resident in the United Kingdom.
(2) Paragraph (1) does not apply to a Crown servant posted overseas or his partner.
(3) A person who is in Great Britain as a result of his deportation, expulsion or other removal by compulsion of law from another country to Great Britain shall be treated as being ordinarily resident in the United Kingdom.
(4) A person shall be treated as not being in Great Britain for the purposes of section 146(2) of SSCBA where he does not have a right to reside in the United Kingdom.
Section 146 of the Social Security Contributions and Benefits Act 1992 (c. 4) was substituted by section 56 of the Tax Credits Act 2002 (c. 21).
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