is dependent. United Kingdom The United Kingdom contains three jurisdictions: England and Wales; Scotland; and Northern Ireland. All UK jurisdictions distinguish between domicile of origin (decided by the domicile of their father, or if parents unmarried their mother), domicile of choice (when a person has exercised a legal option to change their domicile as can be done when attaining majority) and domicile of dependence (applicable to those legally dependent on another such as some incapable persons, children, or women married before 1974) but in general only one place can be a person's domicile at any one time thus preventing the creation of differing simultaneous domiciles for different purposes; the three types of domicile can enable a voluntary change when a person reaches a relevant age. If a domicile of choice lapses and is not replaced the domicile of origin reasserts itself. The concept of domicile is not rooted in statute, thus the basic matter of an individual's domicile is not decided by any single statute but rather by case law in combination with applicable international law and statutes following in accord. England and Wales The Domicile and Matrimonial Proceedings Act 1973 abolished the rule that a married woman had the domicile of her husband (with transitional rules for those married before 1 January 1974), as well as reforming the rules dealing with the domicile of minors. Scotland The rules for domicile of persons under 16 for the particular purposes of some Scottish family law are dealt with in the Family Law (Scotland) Act 2006. Northern Ireland The law in Northern Ireland is the same as England and Wales. Domicile for UK taxation purposes A person who is no longer domiciled in the U.K. is nevertheless still deemed to be domiciled in the UK for inheritance tax purposes if they meet one of the following rules: 15-year rule Formerly domiciled resident 3-year rule The discussion below is just an outline of these three rules. 15-year rule Section 267(1)(b) of the Inheritance Tax Act 1984 provides: A person not domiciled in the UK at any time (in this section referred to as “the relevant time”) shall be treated for the purposes of this Act as domiciled in the UK (and not elsewhere) at the relevant time if... (b) he was resident in the UK— (i) for at least fifteen of the twenty tax years immediately preceding the relevant tax year, and (ii)