Paragraph 2 Ordinary residence for specified period: general and interpretationI1

Scotland

Paragraphs 3 to 5 apply in determining, for the purposes F1...

F2(a)

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(b)

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(c)

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(d)

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(e)

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(f)

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(g)

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(h)

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of F3schedules 1 and 2 whether a person is to be treated as having been or not having been ordinarily resident for the period specified F4in those schedules (in this schedule “specified period”) in the United Kingdom, the Islands, Gibraltar, Ireland, the European Economic Area or Switzerland or the EU overseas territories or Turkey (in this schedule “relevant area”).

Annotations

Textual amendments

F1: Word in sch. 3 para. 2 omitted (1.8.2024) by virtue of The Education (Fees and Student Support) (Miscellaneous Amendments) (Scotland) Regulations 2024 (S.S.I. 2024/140), regs. 1, 3(21)(a)
F2: Sch. 3 para. 2(a)-(h) omitted (1.8.2024) by virtue of The Education (Fees and Student Support) (Miscellaneous Amendments) (Scotland) Regulations 2024 (S.S.I. 2024/140), regs. 1, 3(21)(b)
F3: Words in sch. 3 para. 2 substituted (1.8.2024) by The Education (Fees and Student Support) (Miscellaneous Amendments) (Scotland) Regulations 2024 (S.S.I. 2024/140), regs. 1, 3(21)(c)
F4: Words in sch. 3 para. 2 substituted (1.8.2024) by The Education (Fees and Student Support) (Miscellaneous Amendments) (Scotland) Regulations 2024 (S.S.I. 2024/140), regs. 1, 3(21)(d)

Commencement

I1: Sch. 3 para. 2 in force at 1.8.2022, see reg. 1