- Y Diweddaraf sydd Ar Gael (Diwygiedig)
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Regulation 3(2)
1. For the purposes of paragraph 1(a) of Schedule 1–
(a)a person shall be treated as being ordinarily resident in the United Kingdom and Islands on the qualifying date if the Scottish Ministers are satisfied that he or she was not so resident only because his or her spouse or either of his or her parents was for the time being–
(i)employed outside the United Kingdom and Islands; or
(ii)attending a course of study or undertaking postgraduate research outside the United Kingdom and Islands; and
(b)a person shall not be treated as being ordinarily resident in the United Kingdom and Islands on the qualifying date if the Scottish Ministers are satisfied that his or her residence there on that day is in any sense attributable to, or connected with, any period of residence in the United Kingdom and Islands within 3 years immediately preceding the qualifying date as respects any part of which its purpose was wholly or mainly that of receiving full-time education.
2.—(1) Sub-paragraphs (2) and (3) below shall apply in determining, for the purposes of paragraphs 1(b), 2(b), 3(a), 4(b), 6(a)(iii) and 7(a) of Schedule 1, whether a person is to be treated as having been or not having been ordinarily resident for the period specified in those paragraphs (in this paragraph, “the specified period”) in either the United Kingdom and Islands or the European Economic Area (in this paragraph, “the relevant area”).
(2) A person shall not be treated as having been ordinarily resident in the relevant area for the specified period if the Scottish Ministers are satisfied that he or she was resident therein for any part of that period wholly or mainly for the purpose of receiving full-time education.
(3) A person shall be treated as having been “ordinarily resident” in the relevant area for the specified period if the Scottish Ministers are satisfied that–
(a)the person was born in and spent the greater part of his or her life in the relevant area and either–
(i)that person’s parents or either of them have been ordinarily resident in the relevant area throughout the specified period and he or she is not an independent person; or
(ii)he or she has been ordinarily resident for at least one year of the specified period in the relevant area provided that the Scottish Ministers are also satisfied that he or she has not been so resident for any part of that period wholly or mainly for the purpose of receiving full-time education; and
(b)the person was not so resident only because he or she, his or her spouse, or either of his or her parents was for the time being–
(i)employed outside the relevant area; or
(ii)attending a course of study or undertaking postgraduate research outside the relevant area.
(4) In paragraph 2(3)(a)(i), an “independent person” means a person who prior to the qualifying date–
(a)has been married; or
(b)has no parent living.
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