UK connection condition
7(1)The individual meets the “UK connection condition” if the individual is in the United Kingdom.
(2)Treasury regulations may—
(a)specify circumstances in which a person is to be treated as being, or not being, in the United Kingdom;
(b)specify circumstances in which temporary absence from the United Kingdom is disregarded;
(c)modify the application of this Schedule, or regulations under it, in relation to persons of a description specified in the regulations who are treated as being in the United Kingdom for the purposes of this Schedule.