446. Meaning of temporarily non-resident.

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