Section 9 Nationals and residents

(1)

A national of the United Kingdom is an individual who is—

(a)

a British citizen, a British Dependent Territories citizen, a British National (Overseas) or a British Overseas citizen,

(b)

a person who under the British Nationality Act 1981 (c. 61) is a British subject, or

(c)

a British protected person within the meaning of that Act.

(2)

A resident of the United Kingdom is—

(a)

an individual who is ordinarily resident in the United Kingdom,

(b)

a body incorporated under the law of any part of the United Kingdom, or

(c)

a Scottish partnership.

(3)

A resident of a country or territory outside the United Kingdom is—

(a)

an individual who is ordinarily resident in such a country or territory, or

(b)

a body incorporated under the law of such a country or territory.

(4)

For the purposes of subsection (3)(b) a branch situated in a country or territory outside the United Kingdom of—

(a)

a body incorporated under the law of any part of the United Kingdom, or

(b)

a Scottish partnership,

is to be treated as a body incorporated under the law of the country or territory where the branch is situated.

(5)

This section applies for the purposes of this Part.