For the purposes of certain enactments relating to anti-avoidance, an individual is to be regarded as temporarily non-resident in the following circumstances1.
An individual is to be regarded as 'temporarily non-resident' if:
(1) the individual has sole UK residence2 for a residence period3;
(2) immediately following that period (referred to as 'period A'), one or more residence periods occur for which the individual does not have sole UK residence;
(3) at least four out of the seven tax years immediately preceding the year of departure
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