Paragraph 35 C1
(1)
P has a work tie for year X if P works in the UK for at least 40 days (whether continuously or intermittently) in year X.
(2)
For these purposes, P works in the UK for a day if P does more than 3 hours' work in the UK on that day.
Annotations
Modifications
- C1
Sch. 45 para. 35 modified (22.7.2020) by Finance Act 2020 (c. 14), s. 109(10)