# Finance Act 2013, Paragraph 17


(1) The sufficient ties test is met for year X if—
(a) P meets none of the automatic UK tests and none of the automatic overseas tests, but
(b) P has sufficient UK ties for that year.
(2) “UK ties” is defined in Part 2 of this Schedule.
(3) Whether P has “sufficient” UK ties for year X will depend on—
(a) whether P was resident in the UK for any of the previous 3 tax years, and
(b) the number of days that P spends in the UK in year X.
(4) The Tables in paragraphs 18 and 19 show how many ties are sufficient in each case.

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Source: https://www.legislation.gov.uk/ukpga/2013/29/schedule/45/paragraph/17 (the official version)
Page: https://openlegislation.uk/finance-act-2013/schedule-45/paragraph-17
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.