Legal and ordinary residence is defined as:-
“A persons uninterrupted voluntary physical presence in the Islands for a period of time without legal impediment (other than a tourist visitor or transit passenger) during which period the Islands are regarded as his normal place of abode for the time being, save that absences abroad of six consecutive months´ duration or less for, inter alia, purposes of education, health, vacation, or business during such period shall count as residence in the Islands & absences abroad of more than six consecutive months but less than one year shall raise the presumption that there has been a break in residence; and absences abroad for twelve consecutive months or more shall constitute a break in residence.”