# Finance Act 2013, Paragraph 19


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—
Days spent by P in the UK in year X
Number of ties that are sufficient
More than 45 but not more than 90
All 4
More than 90 but not more than 120
At least 3
More than 120
At least 2

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Source: https://www.legislation.gov.uk/ukpga/2013/29/schedule/45/paragraph/19 (the official version)
Page: https://openlegislation.uk/finance-act-2013/schedule-45/paragraph-19
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.