Paragraph 38 C1

(1)

P has a country tie for year X if the country in which P meets the midnight test for the greatest number of days in year X is the UK.

(2)

If—

(a)

P meets the midnight test for the same number of days in year X in two or more countries, and

(b)

that number is the greatest number of days for which P meets the midnight test in any country in year X,

P has a country tie for year X if one of those countries is the UK.

(3)

P meets the “midnight test” in a country for a day if P is present in that country at the end of that day.

Annotations

C1: Sch. 45 para. 38 modified (22.7.2020) by Finance Act 2020 (c. 14), s. 109(12)