# Finance Act 2013, Paragraph 38


(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.

---
Source: https://www.legislation.gov.uk/ukpga/2013/29/schedule/45/paragraph/38 (the official version)
Page: https://openlegislation.uk/finance-act-2013/schedule-45/paragraph-38
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.