[F1222CDay count testU.K.
(1)This section explains how P meets the day count test (see section 222B) with respect to the dwelling-house or part of a dwelling-house mentioned in section 222(1) for a full or partial tax year.
In the remainder of this section the dwelling-house or part of a dwelling-house is referred to as “the dwelling-house”.
(2)P meets that test for a tax year with respect to the dwelling-house if, during that year, P spends at least 90 days in one or more qualifying houses.
(3)P meets that test for a partial tax year with respect to the dwelling-house if, during that partial tax year, P spends at least the relevant number of days in one or more qualifying houses.
(4)To find the relevant number of days for the purposes of subsection (3), multiply 90 days by the relevant fraction and round up the result to the nearest whole number of days if necessary.
(5)The relevant fraction is—
where—
“X” is the number of days in the partial tax year;
“Y” is the number of days in the tax year.
(6)For the purposes of subsections (2) and (3) the days need not be consecutive, and days spent in different qualifying houses may be aggregated.
(7)A day spent by P's spouse or civil partner in a dwelling-house or part of a dwelling-house which is a qualifying house in relation to P counts as a day spent by P in the qualifying house (but no day is to be counted twice as a result of this subsection).
(8)For the purposes of this section, a day counts as a day spent by an individual in a qualifying house if—
(a)the individual is present at the house at the end of the day, or
(b)the individual—
(i)is present in the house for some period during the day, and
(ii)the next day, has stayed overnight in the house.
(9)For the purposes of this section—
(a)the dwelling-house is a qualifying house in relation to P, and
(b)any other dwelling-house or part of a dwelling-house which is situated in the same territory as the dwelling-house is a qualifying house in relation to P at any particular time if at that time any of the following has an interest in it—
(i)P,
(ii)an individual who is P's spouse or civil partner at that time, and
(iii)an individual who is P's spouse or civil partner at the time of disposal of the dwelling-house.
(10)In this section “partial tax year” has the meaning given by section 222B(5).]
Textual Amendments
F1Ss. 222A-222C inserted (with effect in accordance with Sch. 9 para. 10 of the amending Act) by Finance Act 2015 (c. 11), Sch. 9 para. 3