§ Mr. Adleyasked the Chancellor of the Exchequer what definition of a "tourist" he uses in answer to questions on taxation of tourists.
§ Mr. Robert Sheldon,pursuant to his reply [Official Report, 10th January 1977; Vol. 923, c. 422], gave the following information:
For these purposes "tourist" is broadly defined as an overseas resident who visits this country for a period of less than 12 months for purposes of holiday, business, visits to friends or relatives study, and other purposes.