Paragraph 4
United Kingdom
M1For the purposes of this Schedule a person shall not be regarded as absent from the United Kingdom on any day unless he is so absent at the end of it.
Annotations
Marginal citations
- M1
Source—1977 Sch.7 6-8
Notes on Schedule 12
Textual amendments
- F1
Sch. 12 repealed (6.4.2003 with effect in accordance with s. 723(1) of the repealing Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), Sch. 6 para. 116, Sch 8 Pt. 1 (with Sch. 7)