# Finance Act 2013, Paragraph 37


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.

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Source: https://www.legislation.gov.uk/ukpga/2013/29/schedule/45/paragraph/37 (the official version)
Page: https://openlegislation.uk/finance-act-2013/schedule-45/paragraph-37
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.