This section applies where an election under section 267ZA has effect in relation to a person immediately before 6 April 2025 (whether the election was made before or after that date).
The person is treated for the purposes of this Act (so far as would not otherwise be the case)—
as being a long-term UK resident, and
as having been one at all times on and after 6 April 2025.
But if the person is not resident in the United Kingdom for a relevant lapse period beginning at any time after the election is made, subsection (2) ceases to apply to them at the end of that period.
In subsection (3) "relevant lapse period" means—
if the election was made before 30 October 2024, a period of 4 successive tax years;
if the election was made on or after that date, a period of 10 successive tax years.