INTRODUCTION

Related Commentary  

21  This Part of this Schedule defines some key concepts for the purposes of this Schedule.

DAYS SPENT

Related Commentary  

22(1)  If P is present in the UK at the end of a day, that day counts as a day spent by P in the UK.

22(2)  But it does not do so in the following two cases.

22(3)  The first case is where–

(a)P only arrives in the UK as a passenger on that day,

(b)P leaves the UK the next day, and

(c)between arrival and departure, P does not engage in activities that are to a substantial extent unrelated to P's passage through the UK.

22(4)  The second case is where–

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