s 718 Meaning of “person abroad” etc
(1) In this Chapter “ person abroad ” means a person who is resident outside the United Kingdom. (2) For the purposes of this Chapter, the following persons are treated as resident outside the United Kingdom— (a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (b) the person treated as non-UK resident under section 475(3) (trustees of settlements), and (c) persons treated as non-UK resident under section 834(4) (personal representatives). (3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .