93.Paragraph 45 specifies that an individual (the taxpayer) will fall within Case 2 for a tax year if they were UK resident for the previous tax year, are non-resident for the following tax year and have a partner who falls within Case 1 for the relevant year or the previous tax year. ‘Partner’ is defined in sub-paragraph (4) of paragraph 52. The taxpayer must join the partner overseas so they can continue to live together while the partner is working overseas. After their deemed departure day, which is the later of the date the taxpayer joins the partner and the date the partner starts to work overseas, the taxpayer must either have no UK home or, if they have homes in both the UK and overseas, must spend the greater part of the time living in the overseas home. The number of days the taxpayer spends in the UK after the deemed departure day must not exceed the permitted limit (which is calculated in the same way as in sub-paragraphs (8)(b) and (9) of paragraph 44).