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, in the territory comprising the European Economic Area and Switzerland, in the territory comprising the European Economic Area, Switzerland and the overseas territories, or in the territory comprising 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.
3
A person who is ordinarily resident in the United Kingdom as a result of having moved from the Islands for the purpose of undertaking a course is to be considered to be ordinarily resident in the Islands.
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)—
a
“parent” means a parent, guardian or any other person having parental responsibility for a child, and “child is to be construed accordingly; and
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;
ii
an EEA State or Switzerland, any period which they serve outside the territory comprising the European Economic Area and Switzerland as members of such forces; and
iii
Turkey, any period which they serve outside the territory comprising the European Economic Area, Switzerland and Turkey as members of such forces.