English to Romanian Bus/Financial Other

The person (P) is deemed to be present in the UK even if not here at the end of a day if:
(i) P has at least three UK ties in year X; (ii) the number of days in year X when P is
present in the UK at some point during (but not at the end of) the day is more than 30; and (iii) P was resident in the UK for at least one of the three tax years preceding year X.
If these conditions are satisfied, P will be deemed to have spent each such day after the first 30 such days in the UK.
This ***deeming rule*** does not apply in deciding if P has a 90 day tie (see below) in ascertaining whether P has three UK ties for the purpose of this deeming rule.

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