Section 12(4)

For the purposes of subsection (2)(c) a person has a close connection with the United Kingdom if, and only if, the person was one of the following at the time the acts or omissions concerned were done or made— a British citizen, a British overseas territories citizen, a British National (Overseas), a British Overseas citizen, a person who under the British Nationality Act 1981 was a British subject, a British protected person within the meaning of that Act, an individual ordinarily resident in the United Kingdom, a body incorporated under the law of any part of the United Kingdom, a Scottish partnership.

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