Sch 2 para 7
(1) The individual meets the “UK connection condition” if the individual is in the United Kingdom. (2) Treasury regulations may— (a) specify circumstances in which a person is to be treated as being, or not being, in the United Kingdom; (b) specify circumstances in which temporary absence from the United Kingdom is disregarded; (c) modify the application of this Schedule, or regulations under it, in relation to persons of a description specified in the regulations who are treated as being in the United Kingdom for the purposes of this Schedule.