PART 6Residence
Persons temporarily absent from Great Britain24
1
A person who is ordinarily resident in the United Kingdom and is temporarily absent from Great Britain shall be treated as being in Great Britain during the first—
a
8 weeks of any period of absence; or
b
12 weeks of any period of absence where that period of absence, or any extension to that period of absence, is in connection with—
i
the treatment of his illness or physical or mental disability;
ii
the treatment of his partner's illness or physical or mental disability;
iii
the death of a person who, immediately prior to the date of death, was his partner;
iv
the death, or the treatment of the illness or physical or mental disability, of a child or qualifying young person for whom either he or his partner is, or both of them are, responsible; or
v
the death, or the treatment of the illness or physical or mental disability, of his or his partner's relative.
Here “relative” means brother, sister, forebear or lineal descendant.
2
A person is temporarily absent from Great Britain if at the beginning of the period of absence his absence is unlikely to exceed 52 weeks.