# Finance Act 2013, Paragraph 33


(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.
(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.
(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.
(4) A family member falls within this sub-paragraph if he or she—
(a) is a child of P's who is under the age of 18,
(b) is in full-time education in the UK at any time in year X, and
(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.
(5) In sub-paragraph (4)—
(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
(b) the reference to the time spent in full-time education in the UK is to the time spent there during term-time.
(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”.

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Source: https://www.legislation.gov.uk/ukpga/2013/29/schedule/45/paragraph/33 (the official version)
Page: https://openlegislation.uk/finance-act-2013/schedule-45/paragraph-33
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.