# Finance Act 2013, Paragraph 54


(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—
Case 1 (starting full-time work overseas);
Case 2 (the partner of someone starting full-time work overseas);
Case 3 (ceasing to have a home in the UK).
(2) Case 1 has priority over Case 2 and Case 3.
(3) Case 2 has priority over Case 3.

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Source: https://www.legislation.gov.uk/ukpga/2013/29/schedule/45/paragraph/54 (the official version)
Page: https://openlegislation.uk/finance-act-2013/schedule-45/paragraph-54
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.