normally resident
- (a) an individual (whether or not acting as trustee) is to be treated as normally resident in the country which he indicates is his country of residence, unless the firm has reason to doubt this; and
- (b) a body corporate acting as trustee is to be treated as resident in the country in which its registered office (or, if it has no registered office, its head office) is located.
6(in MCOB) normally resident; for the purposes of this definition: