{
  "url": "https://openlegislation.uk/finance-act-2013/schedule-45/paragraph-33",
  "json_url": "https://openlegislation.uk/finance-act-2013/schedule-45/paragraph-33.json",
  "legislation": "ukpga/2013/29",
  "legislation_title": "Finance Act 2013",
  "legislation_url": "https://openlegislation.uk/finance-act-2013",
  "path": "schedule/45/paragraph/33",
  "kind": "paragraph",
  "number": "33",
  "heading": null,
  "text": "(1) This paragraph applies in deciding for the purposes (only) of paragraph 32(1)(b) whether a person with whom P has a relevant relationship (a “family member”) is someone who is resident in the UK for year X.\n(2) A family tie based on the fact that a family member has, by the same token, a relevant relationship with P is to be disregarded in deciding whether that family member is someone who is resident in the UK for year X.\n(3) A family member falling within sub-paragraph (4) is to be treated as being not resident in the UK for year X if the number of days that he or she spends in the UK in the part of year X outside term-time is less than 21.\n(4) A family member falls within this sub-paragraph if he or she—\n(a) is a child of P's who is under the age of 18,\n(b) is in full-time education in the UK at any time in year X, and\n(c) is resident in the UK for year X but would not be so resident if the time spent in full-time education in the UK in that year were disregarded.\n(5) In sub-paragraph (4)—\n(a) references to full-time education in the UK are to full-time education at a university, college, school or other educational establishment in the UK, and\n(b) the reference to the time spent in full-time education in the UK is to the time spent there during term-time.\n(6) For the purposes of this paragraph, half-term breaks and other breaks when teaching is not provided during a term are considered to form part of “term-time”.",
  "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/33",
    "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."
}