{
  "url": "https://openlegislation.uk/finance-act-2013/schedule-45/paragraph-31",
  "json_url": "https://openlegislation.uk/finance-act-2013/schedule-45/paragraph-31.json",
  "legislation": "ukpga/2013/29",
  "legislation_title": "Finance Act 2013",
  "legislation_url": "https://openlegislation.uk/finance-act-2013",
  "path": "schedule/45/paragraph/31",
  "kind": "paragraph",
  "number": "31",
  "heading": null,
  "text": "(1) What counts as a “UK tie” depends on whether P was resident in the UK for one or more of the 3 tax years preceding year X.\n(2) If P was resident in the UK for one or more of those 3 tax years, each of the following types of tie counts as a UK tie—\n(a) a family tie,\n(b) an accommodation tie,\n(c) a work tie,\n(d) a 90-day tie, and\n(e) a country tie.\n(3) Otherwise, each of the following types of tie counts as a UK tie—\n(a) a family tie,\n(b) an accommodation tie,\n(c) a work tie, and\n(d) a 90-day tie.\n(4) In order to have the requisite number of UK ties for year X, each tie of P's must be of a different type.",
  "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/31",
    "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."
}