9 Nationals and residentsU.K.
(1)A national of the United Kingdom is an individual who is—
(a)a British citizen, a British Dependent Territories citizen, a British National (Overseas) or a British Overseas citizen,
(b)a person who under the British Nationality Act 1981 (c. 61) is a British subject, or
(c)a British protected person within the meaning of that Act.
(2)A resident of the United Kingdom is—
(a)an individual who is ordinarily resident in the United Kingdom,
(b)a body incorporated under the law of any part of the United Kingdom, or
(c)a Scottish partnership.
(3)A resident of a country or territory outside the United Kingdom is—
(a)an individual who is ordinarily resident in such a country or territory, or
(b)a body incorporated under the law of such a country or territory.
(4)For the purposes of subsection (3)(b) a branch situated in a country or territory outside the United Kingdom of—
(a)a body incorporated under the law of any part of the United Kingdom, or
(b)a Scottish partnership,
is to be treated as a body incorporated under the law of the country or territory where the branch is situated.
(5)This section applies for the purposes of this Part.