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)
116HDays spent in Wales or another part of the UK
1
T spends more days of a year in Wales than in any other part of the UK if (and only if) the number of days in the year on which T is in Wales at the end of the day exceeds each of the following—
a
the number of days in the year on which T is in England at the end of the day;
b
the number of days in the year on which T is in Scotland at the end of the day;
c
the number of days in the year on which T is in Northern Ireland at the end of the day.
2
T is treated as not being in the UK at the end of a day if—
a
on that day T arrives in the UK as a passenger,
b
T departs from the UK on the next day, and
c
during the time between arrival and departure T does not engage in activities which are to a substantial extent unrelated to T's passage through the UK.
Pt. 4A inserted (17.2.2015) by Wales Act 2014 (c. 29), ss. 6(2), 29(2)(b)(3)