5 Residence: general.

1

This section applies where the question whether a person is resident at a particular address on the relevant date for the purposes of section 4 above falls to be determined for the purposes of that section.

2

Regard shall be had, in particular, to the purpose and other circumstances, as well as to the fact, of his presence at, or absence from, the address on that date.

For example, where at a particular time a person is staying at any place otherwise than on a permanent basis, he may in all the circumstances be taken to be at that time—

a

resident there if he has no home elsewhere, or

b

not resident there if he does have a home elsewhere.

3

For the purpose of determining whether a person is resident in a dwelling on the relevant date for the purposes of section 4 above, his residence in the dwelling shall not be taken to have been interrupted by reason of his absence in the performance of any duty arising from or incidental to any office, service or employment held or undertaken by him if—

a

he intends to resume actual residence within six months of giving up such residence, and will not be prevented from doing so by the performance of that duty; or

b

the dwelling serves as a permanent place of residence (whether for himself or for himself and other persons) and he would be in actual residence there but for his absence in the performance of that duty.

4

For the purposes of subsection (3) above any temporary period of unemployment shall be disregarded.

5

Subsection (3) above shall apply in relation to a person’s absence by reason of his attendance on a course provided by an educational institution as it applies in relation to a person’s absence in the performance of any duty such as is mentioned in that subsection.

6

Subject to sections 7 and 7A below, a person who is detained at any place in legal custody shall not, by reason of his presence there, be treated for the purposes of section 4 above as resident there.