# Finance Act 2013, Paragraph 115


“The period of return” is the first residence period after period A for which the individual has sole UK residence.

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Source: https://www.legislation.gov.uk/ukpga/2013/29/schedule/45/paragraph/115 (the official version)
Page: https://openlegislation.uk/finance-act-2013/schedule-45/paragraph-115
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.