# Finance Act 2013, Paragraph 3


An individual (“P”) is resident in the UK for a tax year (“year X”) if—
(a) the automatic residence test is met for that year, or
(b) the sufficient ties test is met for that year.

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Source: https://www.legislation.gov.uk/ukpga/2013/29/schedule/45/paragraph/3 (the official version)
Page: https://openlegislation.uk/finance-act-2013/schedule-45/paragraph-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.