24 Periods of residence
Finance Act 2008 (2008 c 9) | Legislation

Part 2 Income Tax, Corporation Tax and Capital Gains Tax—General

Residence and domicile

24  Periods of residence

(1)     Section 831 of ITA 2007 (foreign income of individuals in United Kingdom for temporary purpose) is amended as follows.

(2)     In subsection (1), for paragraph (b) substitute—

“(b)     during the tax year in question the individual spends (in total) less than 183 days in the United Kingdom.”

(3)     After that subsection insert—

“(1A)     In determining whether an individual is within subsection (1)(b) treat a day as a day spent by the individual in the United Kingdom if (and only if) the individual is present in the United Kingdom at the end of the day.

(1B)     But in determining that issue do

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