# Finance Act 2013, Paragraph 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.

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Source: https://www.legislation.gov.uk/ukpga/2013/29/schedule/45/paragraph/109 (the official version)
Page: https://openlegislation.uk/finance-act-2013/schedule-45/paragraph-109
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.