Regulation 10 Residence — supplementary provisions
For the purpose of these regulations —
the residence of a member of the naval, military or air force of the Crown (“a member of the armed forces”) is to be determined in accordance with subparagraphs (a) and (b)—
unless paragraph (b) applies a member of the armed forces is to be treated as resident at the establishment where that member of the armed forces is for the time being serving,
where the member of the armed forces is serving at an establishment outside the United Kingdom that member is to be treated as resident at the establishment in the United Kingdom where that member most recently served, disregarding any establishment at which that member served for a period of less than a month;
a prisoner serving a custodial sentence within the United Kingdom is to be treated as resident in Wales if —
the establishment or institution where the prisoner is serving the sentence is in Wales; or
the establishment or institution where the prisoner is serving the sentence is outside Wales and the prisoner was permanently resident in Wales immediately prior to the start of the sentence.