Finance Act 2013 (c. 29)

SCHEDULES

SCHEDULE 45 U.K. Statutory residence test

PART 2 U.K. Key concepts

90-day tie U.K.

37 U.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)

C1 Sch. 45 para. 37 modified (22.7.2020) by Finance Act 2020 (c. 14), s. 109(11)