# Finance Act 2000, Paragraph 156


For the purposes of this Schedule a person is resident in the United Kingdom at any time if, at that time—
(a) that person has an established place of business in the United Kingdom;
(b) that person has a usual place of residence in the United Kingdom; or
(c) that person is a firm or unincorporated body which (without having a relevant connection with the United Kingdom by virtue of paragraph (a)) has amongst its partners or members at least one individual with a usual place of residence in the United Kingdom.

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Source: https://www.legislation.gov.uk/ukpga/2000/17/schedule/6/paragraph/156 (the official version)
Page: https://openlegislation.uk/finance-act-2000/schedule-6/paragraph-156
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.