Part 2 Key Concepts
Finance Act 2013 (2013 c 29) | Legislation

Part 2 Key Concepts

Introduction

21

This Part of this Schedule defines some key concepts for the purposes of this Schedule.

Days spent

22

(1)     If P is present in the UK at the end of a day, that day counts as a day spent by P in the UK.

(2)     But it does not do so in the following two cases.

(3)     The first case is where—

(a)     P only arrives in the UK as a passenger on that day,

(b)     P leaves the UK the next day, and

(c)     between arrival and departure, P does not engage in activities that are to a substantial extent unrelated to P's passage through the UK.

(4)     The second case is where—

(a)     P would not be present in the UK at the end of that day but for exceptional circumstances beyond P's control that prevent P from leaving the UK, and

(b)     P intends to leave the UK as soon as those circumstances permit.

(5)     Examples of circumstances that may be “exceptional†are—

(a)     national or local emergencies such as war, civil unrest or natural disasters, and

(b)     a sudden or life-threatening illness or injury.

(6)     For a

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