{
  "url": "https://openlegislation.uk/finance-act-2013/schedule-45/paragraph-19",
  "json_url": "https://openlegislation.uk/finance-act-2013/schedule-45/paragraph-19.json",
  "legislation": "ukpga/2013/29",
  "legislation_title": "Finance Act 2013",
  "legislation_url": "https://openlegislation.uk/finance-act-2013",
  "path": "schedule/45/paragraph/19",
  "kind": "paragraph",
  "number": "19",
  "heading": null,
  "text": "The Table below shows how many UK ties are sufficient in a case where P was resident in the UK for none of the 3 tax years preceding year X—\nDays spent by P in the UK in year X\nNumber of ties that are sufficient\nMore than 45 but not more than 90\nAll 4\nMore than 90 but not more than 120\nAt least 3\nMore than 120\nAt least 2",
  "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/19",
    "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."
}