An ‘eligible period’ is defined at ITEPA 2003, s. 378(2) to denote a period consisting of at least 365 days which is either:

(1)a period of consecutive days of absence from the UK; or

(2)a ‘combined period’.

A ‘combined period’ is in turn defined (ITEPA 2003, s. 378(3)) as a period at least half of the days in which are days of absence from the UK and which consists of three consecutive periods, A, B and C, where:

A is a period of consecutive days of absence from the UK or a period which is itself a combined period;

B is a period of not more than 183 days; and

C is a period of consecutive days of absence from the UK.

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