Paragraph 37 C1
P has a 90-day tie for year X if P has spent more than 90 days in the UK in—
(a)
the tax year preceding year X,
(b)
the tax year preceding that tax year, or
(c)
each of those tax years separately.
Annotations
Modifications
- C1
Sch. 45 para. 37 modified (22.7.2020) by Finance Act 2020 (c. 14), s. 109(11)