# Finance Act 2013, Paragraph 31


(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.
(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—
(a) a family tie,
(b) an accommodation tie,
(c) a work tie,
(d) a 90-day tie, and
(e) a country tie.
(3) Otherwise, each of the following types of tie counts as a UK tie—
(a) a family tie,
(b) an accommodation tie,
(c) a work tie, and
(d) a 90-day tie.
(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.

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Source: https://www.legislation.gov.uk/ukpga/2013/29/schedule/45/paragraph/31 (the official version)
Page: https://openlegislation.uk/finance-act-2013/schedule-45/paragraph-31
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.