Regulation 7 Persons treated as being, or not being, in the United Kingdom

The following persons are treated for the purposes of the Act as being in the United Kingdom—

A person mentioned in paragraph (1)(b) is posted overseas if the person is performing overseas the duties of a Crown servant or member of Her Majesty's forces and was, immediately before their posting or the first of consecutive postings, ordinarily resident in the United Kingdom.

The following persons are treated for the purposes of the Act as not being in the United Kingdom—

In this regulation—

• “Crown servant” means a person—

  1. (i)

     holding an office or employment under the Crown;

  2. (ii)

     whose duties of employment are of a public nature; and

  3. (iii)

     whose salary is paid out of public funds of the United Kingdom;

• “double taxation arrangements” means arrangements that have effect under section 2(1) of the Taxation (International and Other Provisions) Act 2010 M1 (giving effect to arrangements made in relation to other territories);

• “Her Majesty's forces” has the meaning in the Armed Forces Act 2006 M2;

• “person subject to immigration control” has the meaning in section 115(9) of the Immigration and Asylum Act 1999 M3.