47(1)The circumstances of a case fall within Case 4 if they are as described in sub-paragraphs (2) to (4).U.K.
(2)The taxpayer was not resident in the UK for the previous tax year.
(3)At the start of the relevant year, the taxpayer did not meet the only home test, but there comes a day in the relevant year when that ceases to be the case and the taxpayer then continues to meet the only home test for the rest of that year.
(4)For the part of the relevant year before that day, the taxpayer does not have sufficient UK ties.
(5)The “only home test” is met if—
(a)the taxpayer has only one home and that home is in the UK, or
(b)the taxpayer has more than one home and all of them are in the UK.
(6)Paragraphs 17 to 20 (and Part 2 of this Schedule so far as it relates to those paragraphs) apply for the purposes of sub-paragraph (4) with the following adjustments—
(a)references in those paragraphs and that Part to year X are to be read as references to the part of the relevant year mentioned in sub-paragraph (4), and
(b)each number of days mentioned in the first column of the Table in paragraphs 18 and 19 is to be reduced by the appropriate number.
(7)The appropriate number is found by multiplying the number of days, in each case, by—
where “A” is the number of whole months in the part of the relevant year beginning with the day mentioned in sub-paragraph (3).
(8)Sub-paragraph (6)(a) does not apply to the references to year X in paragraphs 32(1)(b) and 33 of this Schedule (which relate to the residence status of family members) so those references must continue to be read as references to year X.