[809Z4 Temporary importation rule]
Income Tax Act 2007 (2007 c 3) | Legislation

[809Z4  Temporary importation rule]

[(1)     Property meets the temporary importation rule if the total number of countable days [(subject to any increase under subsection (3B))] is 275 or fewer.

(2)     A “countable day” is a day on which, or on part of which, the property is in the United Kingdom by virtue of being brought to, or received or used in, the United Kingdom in circumstances in which section 809L(2)(a) applies (whether the current case, or a past case, when the

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