{
  "url": "https://openlegislation.uk/finance-act-2013/schedule-45/paragraph-157",
  "json_url": "https://openlegislation.uk/finance-act-2013/schedule-45/paragraph-157.json",
  "legislation": "ukpga/2013/29",
  "legislation_title": "Finance Act 2013",
  "legislation_url": "https://openlegislation.uk/finance-act-2013",
  "path": "schedule/45/paragraph/157",
  "kind": "paragraph",
  "number": "157",
  "heading": null,
  "text": "(1) 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”).\n(2) Paragraph 110(1) is to have effect as if for paragraph (c) there were substituted—\n“(c) at least 4 out of the 7 tax years immediately preceding the year of departure was a tax year meeting the following conditions—\n(i) the individual was resident in the UK for that year, and\n(ii) there was no time in that year when the individual was Treaty non-resident (see paragraph 112(3)).”\n(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).",
  "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/157",
    "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."
}