Paragraph 9 Ordinary residence – additional provision

For the purposes of this Schedule, a person who is ordinarily resident in England, Wales, Scotland, Northern Ireland or the Islands, as a result of having moved from another of those areas for the purpose of undertaking—

is to be considered to be ordinarily resident in the place from which the person moved.

For the purposes of this Schedule, a person (“P”) is to be treated as ordinarily resident in an area if P would have been so resident but for the fact that—

1. (a)

   P,

2. (b)

   P’s spouse or civil partner, F2...

3. (ba)

   F3P’s parent, or

4. (d)

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

is or was temporarily employed outside the area in question.

For the purposes of sub-paragraph (2), temporary employment outside the area in question includes—

1. (a)

   in the case of members of the regular naval, military or air forces of the Crown, any period which they serve outside the United Kingdom as members of such forces;

2. (b)

   in the case of members of the regular armed forces of a specified British overseas territory, any period which they serve outside the territory comprising the United Kingdom and the specified British overseas territories as members of such forces;

3. (c)

   in the case of members of the regular armed forces of 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;

4. (d)

   in the case of members of the regular armed forces of an EEA State or Switzerland, any period which they serve outside the territory comprising the United Kingdom, Gibraltar, the EEA and Switzerland as members of such forces;

5. (e)

   in the case of members of the regular armed forces of Turkey, any period which they serve outside the territory comprising the United Kingdom, Gibraltar, the EEA, Switzerland and Turkey as members of such forces;

6. (f)

   in the case of members of the regular armed forces of an EU overseas territory, any period which they serve outside the territory comprising the United Kingdom, the EEA, Switzerland and the overseas territories.

For the purposes of this Schedule, an eligible student who is a prisoner is to be considered to be ordinarily resident in the part of the United Kingdom where the prisoner resided prior to sentencing.

For the purposes of this Schedule, an area F5other than the United Kingdom or Gibraltar which—

is to be considered to have always been a part of the EEA.