Para. 22(4) – (6) gives the second exception (the ‘Exceptional Circumstances Exception’) to the Basic Day Count Rule and provides that a day does not count as a day spent by an individual, P, in the UK:
(a)P would not be present in the UK at the end of that day but for exceptional circumstances beyond P’s control that prevent P from leaving the UK; and
(b)P intends to leave the UK as soon as those circumstances permit.
(2)Examples of circumstances that may be ‘exceptional’ are -
(a)national or local emergencies such as war, civil unrest or natural disasters, and