375Meaning of “qualifying arrival date”U.K.
(1)For the purposes of sections 373(3) and 374(3), a date is a qualifying arrival date in relation to a person if—
(a)it is a date on which the person arrives in the United Kingdom to perform duties of an employment from which the person receives earnings for duties performed in the United Kingdom, and
(b)condition A or B is met.
(2)Condition A is that the person has not been in the United Kingdom for any purpose during the period of 2 years ending with the day before the date.
(3)Condition B is that the person was not resident in the United Kingdom in either of the 2 tax years preceding the tax year in which the date falls.
(4)If, in a case where condition B applies, there are 2 or more dates in the tax year on which the person arrives in the United Kingdom to perform duties of an employment from which the person receives earnings for duties performed in the United Kingdom, the qualifying arrival date is the earliest of them.