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Tax Residents

Volume 228: debated on Thursday 8 July 1993

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To ask the Chancellor of the Exchequer if he will estimate the additional revenue to the Exchequer for 1993–94, if, in determining whether an individual is tax resident in the United Kingdom, a day spent in the United Kingdom is deemed to include any day in which the person spends more than three hours of that day in the United Kingdom.

I regret that the information to answer this question is not available.