{
  "url": "https://openlegislation.uk/finance-act-2013/schedule-45/paragraph-110",
  "json_url": "https://openlegislation.uk/finance-act-2013/schedule-45/paragraph-110.json",
  "legislation": "ukpga/2013/29",
  "legislation_title": "Finance Act 2013",
  "legislation_url": "https://openlegislation.uk/finance-act-2013",
  "path": "schedule/45/paragraph/110",
  "kind": "paragraph",
  "number": "110",
  "heading": null,
  "text": "(1) An individual is to be regarded as “temporarily non-resident” if—\n(a) the individual has sole UK residence for a residence period,\n(b) immediately following that period (referred to as “period A”), one or more residence periods occur for which the individual does not have sole UK residence,\n(c) at least 4 out of the 7 tax years immediately preceding the year of departure were either—\n(i) a tax year for which the individual had sole UK residence, or\n(ii) a split year that included a residence period for which the individual had sole UK residence, and\n(d) the temporary period of non-residence is 5 years or less.\n(2) Terms used in sub-paragraph (1) are defined below.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2013/29/schedule/45/paragraph/110",
    "retrieved_at": "2026-10-29T09:08:06.076240+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}