{
  "url": "https://openlegislation.uk/finance-act-2013/schedule-45/paragraph-37",
  "json_url": "https://openlegislation.uk/finance-act-2013/schedule-45/paragraph-37.json",
  "legislation": "ukpga/2013/29",
  "legislation_title": "Finance Act 2013",
  "legislation_url": "https://openlegislation.uk/finance-act-2013",
  "path": "schedule/45/paragraph/37",
  "kind": "paragraph",
  "number": "37",
  "heading": null,
  "text": "P has a 90-day tie for year X if P has spent more than 90 days in the UK in—\n(a) the tax year preceding year X,\n(b) the tax year preceding that tax year, or\n(c) each of those tax years separately.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "C",
      "label": "C1",
      "text": "Sch. 45 para. 37 modified (22.7.2020) by Finance Act 2020 (c. 14), s. 109(11)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2013/29/schedule/45/paragraph/37",
    "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."
}