{
  "url": "https://openlegislation.uk/finance-act-2013/schedule-45/paragraph-54",
  "json_url": "https://openlegislation.uk/finance-act-2013/schedule-45/paragraph-54.json",
  "legislation": "ukpga/2013/29",
  "legislation_title": "Finance Act 2013",
  "legislation_url": "https://openlegislation.uk/finance-act-2013",
  "path": "schedule/45/paragraph/54",
  "kind": "paragraph",
  "number": "54",
  "heading": null,
  "text": "(1) This paragraph applies to determine which Case has priority where the taxpayer's circumstances for the relevant year fall within two or all of the following—\nCase 1 (starting full-time work overseas);\nCase 2 (the partner of someone starting full-time work overseas);\nCase 3 (ceasing to have a home in the UK).\n(2) Case 1 has priority over Case 2 and Case 3.\n(3) Case 2 has priority over Case 3.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2013/29/schedule/45/paragraph/54",
    "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."
}