Textual Amendments
31C.—(1) In this Part of this Schedule—
“child” means—
a natural child,
an adopted child, or
a step-child;
“planned return date” means the date on which a person intends to return to the United Kingdom;
“qualifying person” has the meaning given in paragraph 31A;
“relevant family member” has the meaning given in paragraph 31A.
(2) For the purposes of this Part of this Schedule, a Crown servant is posted overseas if they—
(a)are performing overseas (but not in Northern Ireland) the duties of a civil servant or, as the case may be, a member of those forces overseas, and
(b)were immediately before their posting, or the first of consecutive postings, ordinarily resident in the United Kingdom.
(3) For the purposes of this Part of this Schedule, a relevant family member of a Crown servant who has not resided in the United Kingdom and is coming, or has come, to the United Kingdom for the first time is to be treated as if—
(a)they were returning, or had returned, to the United Kingdom, and
(b)they departed the United Kingdom on the day on which they became a relevant family member of the Crown servant.
(4) For the purposes of this Part of this Schedule, a person is to be regarded as temporarily resident in a place if, when that person arrives in that place, they intend to stay for more than 24 hours but not for more than three months.]