F1PART 4ATaxation
F2CHAPTER 2Income Tax
Pt. 4A Ch. 2 inserted (with effect in accordance with s. 14(3)-(5) of the amending Act) by Wales Act 2014 (c. 29), ss. 8(3), 14(2), 29(4); S.I. 2018/892, art. 3 (with arts. 5, 6, 8)
116GClose connection with Wales or another part of the UK
1
To find whether, for any year, T has a close connection with any part of the UK see—
a
subsection (2) (where T has only one place of residence in the UK), or
b
subsection (3) (where T has 2 or more places of residence in the UK).
2
T has a close connection with a part of the UK if in that year—
a
T has only one place of residence in the UK,
b
that place of residence is in that part of the UK, and
c
for at least part of the year, T lives at that place.
3
T has a close connection with a part of the UK if in that year—
a
T has 2 or more places of residence in the UK,
b
for at least part of the year, T's main place of residence in the UK is in that part of the UK,
c
the times in the year when T's main place of residence is in that part of the UK comprise (in aggregate) more of the year than the times when T's main place of residence is in each other part of the UK (considered separately), and
d
for at least part of the year, T lives at a place of residence in that part of the UK.
4
In this section “place” includes a place on board a vessel or other means of transport.
Pt. 4A inserted (17.2.2015) by Wales Act 2014 (c. 29), ss. 6(2), 29(2)(b)(3)