- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
8(1)The second automatic UK test is that—
(a)P has a home in the UK during all or part of year X,
(b)that home is one where P spends a sufficient amount of time in year X, and
(c)there is at least one period of 91 (consecutive) days in respect of which the following conditions are met—
(i)the 91-day period in question occurs while P has that home,
(ii)at least 30 days of that 91-day period fall within year X, and
(iii)throughout that 91-day period, condition A or condition B is met or a combination of those conditions is met.
(2)Condition A is that P has no home overseas.
(3)Condition B is that—
(a)P has one or more homes overseas, but
(b)each of those homes is a home where P spends no more than a permitted amount of time in year X.
(4)In relation to a home of P’s in the UK, P “spends a sufficient amount of time” there in year X if there are at least 30 days in year X when P is present there on that day for at least some of the time (no matter how short a time).
(5)In relation to a home of P’s overseas, P “spends no more than a permitted amount of time” there in year X if there are fewer than 30 days in year X when P is present there on that day for at least some of the time (no matter how short a time).
(6)In sub-paragraphs (4) and (5)—
(a)a reference to 30 days is to 30 days in aggregate, whether the days are consecutive or intermittent, and
(b)a reference to P being present at the home is to P being present there at a time when it is a home of P’s (so presence there on any other occasion, for example to look round the property with a view to buying it, is to be disregarded).
(7)Sub-paragraph (1)(c) is satisfied so long as there is a period of 91 days in respect of which the conditions described there are met, even if those conditions are in fact met for longer than that.
(8)If P has more than one home in the UK—
(a)each of those homes must be looked at separately to see if the second automatic UK test is met, and
(b)the second automatic UK test is then met so long as it is met in relation to at least one of those homes.
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Y Diweddaraf sydd Ar Gael (diwygiedig):Y fersiwn ddiweddaraf sydd ar gael o’r ddeddfwriaeth yn cynnwys newidiadau a wnaed gan ddeddfwriaeth ddilynol ac wedi eu gweithredu gan ein tîm golygyddol. Gellir gweld y newidiadau nad ydym wedi eu gweithredu i’r testun eto yn yr ardal ‘Newidiadau i Ddeddfwriaeth’.
Gwreiddiol (Fel y’i Deddfwyd neu y’i Gwnaed): Mae'r wreiddiol fersiwn y ddeddfwriaeth fel ag yr oedd pan gafodd ei deddfu neu eu gwneud. Ni wnaed unrhyw newidiadau i’r testun.
Testun a grëwyd gan yr adran o’r llywodraeth oedd yn gyfrifol am destun y Ddeddf i esbonio beth mae’r Ddeddf yn ceisio ei wneud ac i wneud y Ddeddf yn hygyrch i ddarllenwyr nad oes ganddynt gymhwyster cyfreithiol. Cyflwynwyd Nodiadau Esboniadol ym 1999 ac maent yn cyd-fynd â phob Deddf Gyhoeddus ac eithrio Deddfau Adfeddiannu, Cronfa Gyfunol, Cyllid a Chyfnerthiad.
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