(1) A national of the United Kingdom is an individual who is-
(a) a British citizen, a British overseas 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,
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