SCHEDULE

PART 1Interpretation

Interpretation: ordinarily resident2

1

This paragraph applies for the purposes of this Schedule to determine whether a person is to be treated as ordinarily resident in a given place.

2

A person (“A”) is to be treated as ordinarily resident in the United Kingdom, the United Kingdom and Islands F5, the territory comprising the United Kingdom, the Islands and the Republic of Ireland, in F4the territory comprising the United Kingdom, Gibraltar, the European Economic Area and Switzerland, in F6the territory comprising the United Kingdom, the European Economic Area, Switzerland and the overseas territoriesF9, the territory comprising the United Kingdom, the Islands and the specified British overseas territories, or in F2the territory comprising the United Kingdom, the European Economic Area, Switzerland, Turkey and the overseas territories if A would have been so resident but for the fact that—

a

A;

b

A's spouse or civil partner;

c

A's parent; or

d

in the case of a dependent direct relative in the ascending line, A's child or child's spouse or civil partner,

is or was temporarily employed outside the area in question.

F73

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

4

A person is not to be treated as ordinarily resident in a place unless that person lawfully resides in that place.

5

In sub-paragraph (2)—

F1a

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

b

“temporarily employed” includes in the case of members of the regular naval, military or air forces of—

i

the Crown, any period which they serve outside the United Kingdom as members of such forces;

F3ia

the Republic of Ireland, any period which they serve outside the territory comprising the United Kingdom, the Islands and the Republic of Ireland as members of such forces;

ii

an EEA State or Switzerland, any period which they serve outside the territory comprising F8the United Kingdom, Gibraltar, the European Economic Area and Switzerland as members of such forces; and

iii

Turkey, any period which they serve outside the territory comprising F8the United Kingdom, Gibraltar, the European Economic Area, Switzerland and Turkey as members of such forces.