Paragraph 157

This paragraph applies in determining whether the test in paragraph 110(1)(c) is met in relation to a tax year before the tax year 2013-14 (a “pre-commencement tax year”).

Paragraph 110(1) is to have effect as if for paragraph (c) there were substituted—

“(c)

at least 4 out of the 7 tax years immediately preceding the year of departure was a tax year meeting the following conditions—

(i)

the individual was resident in the UK for that year, and

(ii)

there was no time in that year when the individual was Treaty non-resident (see paragraph 112(3)).”

Whether an individual was resident in the UK for a pre-commencement tax year is to be determined in accordance with the rules in force for determining an individual's residence for that pre-commencement tax year (and not in accordance with the statutory residence test).