# Finance Act 2013, Paragraph 10


After that section insert—
“Section 26: requirement for 3-year period of non-residence
26A (1) An employee meets the requirement of this section for a tax year if the employee was—
(a) non-UK resident for the previous 3 tax years, or
(b) UK resident for the previous tax year but non-UK resident for the 3 tax years before that, or
(c) UK resident for the previous 2 tax years but non-UK resident for the 3 tax years before that, or
(d) non-UK resident for the previous tax year, UK resident for the tax year before that and non-UK resident for the 3 tax years before that.
(2) The residence status of the employee before the 3 years of non-UK residence is not relevant for these purposes.”

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Source: https://www.legislation.gov.uk/ukpga/2013/29/schedule/46/paragraph/10 (the official version)
Page: https://openlegislation.uk/finance-act-2013/schedule-46/paragraph-10
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.