34(1)P has an accommodation tie for year X if—
(a)P has a place to live in the UK,
(b)that place is available to P during year X for a continuous period of at least 91 days, and
(c)P spends at least one night at that place in that year.
(2)If there is a gap of fewer than 16 days between periods in year X when a particular place is available to P, that place is to be treated as continuing to be available to P during the gap.
(3)P is considered to have a “place to live” in the UK if—
(a)P’s home or at least one of P’s homes (if P has more than one) is in the UK, or
(b)P has a holiday home or temporary retreat (or something similar) in the UK, or
(c)accommodation is otherwise available to P where P can live when P is in the UK.
(4)Accommodation may be “available” to P even if P holds no estate or interest in it and even if P has no legal right to occupy it.
(5)If the accommodation is the home of a close relative of P’s, sub-paragraph (1)(c) has effect as if for “at least one night” there were substituted “a total of at least 16 nights”.
(6)A “close relative” is—
(a)a parent or grandparent,
(b)a brother or sister,
(c)a child aged 18 or over, or
(d)a grandchild aged 18 or over,
in each case, including by half-blood or by marriage or civil partnership.