Savings (Government Contributions) Act 2017 section 7

UK connection condition

Section 7 defines the "UK connection condition" that an individual must satisfy, which simply requires the individual to be in the United Kingdom, and gives the Treasury powers to make regulations dealing with various circumstances around presence in or absence from the UK.

• An individual meets the UK connection condition if they are in the United Kingdom
• The Treasury may make regulations specifying when a person is treated as being, or not being, in the UK
• Regulations may allow temporary absences from the UK to be disregarded, so that the individual is still treated as meeting the condition
• The Treasury may also modify how the wider Schedule and its regulations apply to particular descriptions of persons who are treated as being in the UK