Except where the disposal mentioned in section 222(1) is a disposal falling within section 222A(1)(b) (non-resident disposals), subsection (1) does not have effect in respect of any tax year or partial tax year before the tax year 2015-16.
A tax year the whole of which falls within P's period of ownership is "a non-qualifying tax year" in relation to the dwelling-house if—
A partial tax year is "a non-qualifying partial tax year" in relation to the dwelling-house if—
Where part only of a tax year falls within P's period of ownership, that part is a "partial tax year" for the purposes of this section.
For the purposes of this section an individual is resident in a territory outside the United Kingdom ("the overseas territory") for a tax year ("year X") in relation to which condition A or B is met.
Condition A is that the individual is, in respect of a period or periods making up more than half of year X, liable to tax in the overseas territory under the law of that territory by reason of the individual's domicile or residence.
Condition B is that the individual would be resident in the overseas territory for year X in accordance with the statutory residence test in Part 1 of Schedule 45 to the Finance Act 2013, if in Parts 1 and 2 of that Schedule—
In applying the statutory residence test in accordance with subsection (8), any determination of whether—
is to be made in accordance with the statutory residence test, as modified by subsection (8).
Section 271ZA(2) (visiting forces etc) is to be disregarded in determining for the purposes of this section whether or not an individual is resident in the United Kingdom.
Subsection (1) is subject to—