PART 4ATaxation
F1CHAPTER 2Income Tax
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.