P being born in Vietnam, but having acquired British citizenship – Defendant Secretary of State making order depriving P of British citizenship. P, the applicant, had been born in Vietnam, but had acquired British citizenship. He appealed against an order made by the defendant Secretary of State, under s 40(2) of the British Nationality Act 1981, depriving him of his British citizenship. Officials of the government of Vietnam had stated that Vietnam would not accept him as a citizen. The Supreme Court held that the Secretary of State's decision had not rendered P stateless and that it was appropriate to remit the remaining issues of P's appeal to the Special Immigration Appeals Commission.