{
  "url": "https://openlegislation.uk/finance-act-2013/schedule-45/paragraph-38",
  "json_url": "https://openlegislation.uk/finance-act-2013/schedule-45/paragraph-38.json",
  "legislation": "ukpga/2013/29",
  "legislation_title": "Finance Act 2013",
  "legislation_url": "https://openlegislation.uk/finance-act-2013",
  "path": "schedule/45/paragraph/38",
  "kind": "paragraph",
  "number": "38",
  "heading": null,
  "text": "(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.\n(2) If—\n(a) P meets the midnight test for the same number of days in year X in two or more countries, and\n(b) that number is the greatest number of days for which P meets the midnight test in any country in year X,\nP has a country tie for year X if one of those countries is the UK.\n(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.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "C",
      "label": "C1",
      "text": "Sch. 45 para. 38 modified (22.7.2020) by Finance Act 2020 (c. 14), s. 109(12)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2013/29/schedule/45/paragraph/38",
    "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."
}