[368A Interpretation of special rules for temporary non-residents]
Income Tax (Trading and Other Income) Act 2005 (2005 c 5) | Legislation

[368A  Interpretation of special rules for temporary non-residents]

[(1)     This section concerns provisions of this Part that are expressed to apply if an individual is “temporarily non-resident” (“TNR provisions”).

(2)     Part 4 of Schedule 45 to FA 2013 (statutory residence test:

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