# Finance Act 2013, Paragraph 34


(1) P has an accommodation tie for year X if—
(a) P has a place to live in the UK,
(b) that place is available to P during year X for a continuous period of at least 91 days, and
(c) P spends at least one night at that place in that year.
(2) If there is a gap of fewer than 16 days between periods in year X when a particular place is available to P, that place is to be treated as continuing to be available to P during the gap.
(3) P is considered to have a “place to live” in the UK if—
(a) P's home or at least one of P's homes (if P has more than one) is in the UK, or
(b) P has a holiday home or temporary retreat (or something similar) in the UK, or
(c) accommodation is otherwise available to P where P can live when P is in the UK.
(4) Accommodation may be “available” to P even if P holds no estate or interest in it and even if P has no legal right to occupy it.
(5) If the accommodation is the home of a close relative of P's, sub-paragraph (1)(c) has effect as if for “at least one night” there were substituted “ a total of at least 16 nights ”.
(6) A “close relative” is—
(a) a parent or grandparent,
(b) a brother or sister,
(c) a child aged 18 or over, or
(d) a grandchild aged 18 or over,
in each case, including by half-blood or by marriage or civil partnership.

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Source: https://www.legislation.gov.uk/ukpga/2013/29/schedule/45/paragraph/34 (the official version)
Page: https://openlegislation.uk/finance-act-2013/schedule-45/paragraph-34
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.