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Finance Act 2013

Schedule 45 Statutory residence test

United Kingdom

1The rules
2Key concepts
3Split year treatment
4Anti-avoidance
5Miscellaneous

← Paragraph 20

Schedule 45

Paragraph 1 →

Legislation: Finance Act 2013
Citation: 2013 c. 29, schedule 45
Versions: Latest · As enacted
Official version: legislation.gov.uk

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Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives. legislation.gov.uk is the official version.

Not legal advice.

👋 Jason Cartwright