38(1)P has a country tie for year X if the country in which P meets the midnight test for the greatest number of days in year X is the UK.U.K.
(2)If—
(a)P meets the midnight test for the same number of days in year X in two or more countries, and
(b)that number is the greatest number of days for which P meets the midnight test in any country in year X,
P has a country tie for year X if one of those countries is the UK.
(3)P meets the “midnight test” in a country for a day if P is present in that country at the end of that day.
Modifications etc. (not altering text)
C1Sch. 45 para. 38 modified (22.7.2020) by Finance Act 2020 (c. 14), s. 109(12)