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31(1)What counts as a “UK tie” depends on whether P was resident in the UK for one or more of the 3 tax years preceding year X.
(2)If P was resident in the UK for one or more of those 3 tax years, each of the following types of tie counts as a UK tie—
(a)a family tie,
(b)an accommodation tie,
(c)a work tie,
(d)a 90-day tie, and
(e)a country tie.
(3)Otherwise, each of the following types of tie counts as a UK tie—
(a)a family tie,
(b)an accommodation tie,
(c)a work tie, and
(d)a 90-day tie.
(4)In order to have the requisite number of UK ties for year X, each tie of P’s must be of a different type.
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