Schedule 7A, paragraph 5(3)

A person is linked to the relevant part of the United Kingdom if the person is— a British citizen, a British overseas territories citizen, a British National (Overseas) or a British Overseas citizen, a person who, under the British Nationality Act 1981, is a British subject, a British protected person within the meaning of that Act, a body incorporated or constituted under the law of any part of the United Kingdom, or a person domiciled, resident or present in the relevant part of the United Kingdom.

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Source: legislation.gov.uk · retrieved 2026-09-04