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.