Paragraph 44
(1)
In this Schedule “United Kingdom person” means a United Kingdom national or a body incorporated or constituted under the law of any part of the United Kingdom.
(2)
For this purpose a United Kingdom national is an individual who is—
(a)
a British citizen, a British overseas 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.
(3)
Her Majesty may by Order in Council extend the definition in sub-paragraph (1) so as to apply to bodies incorporated or constituted under the law of any of the Channel Islands, the Isle of Man or any British overseas territory.