A) Mr Smith, a UK citizen normally lives in London, is employed by a UK company and is required to travel frequently to Hong Kong. During the years ended 31.3.2009, 31.3.2010 and 31.3.2011, he visited Hong Kong for a total of 101 days, 179 days and 121 days respectively. Explain whether Mr Smith is eligible to elect personal assessment for the years of assessment 2008/09 to 2010/11