This section has no associated Explanatory Notes
37U.K.P has a 90-day tie for year X if P has spent more than 90 days in the UK in—
(a)the tax year preceding year X,
(b)the tax year preceding that tax year, or
(c)each of those tax years separately.
Modifications etc. (not altering text)
C1Sch. 45 para. 37 modified (22.7.2020) by Finance Act 2020 (c. 14), s. 109(11)