SCHEDULES

SCHEDULE 45Statutory residence test

PART 4Anti-avoidance

Introduction

109

This Part of this Schedule—

(a)

explains when an individual is to be regarded for the purposes of certain enactments as temporarily non-resident,

(b)

defines the year of departure and the period of return for the purposes of those enactments,

(c)

makes consequential amendments to certain enactments containing special rules for temporary non-residents, and

(d)

inserts some more special rules for temporary non-residents in certain cases.