32.1 Jean-Paul is a Canadian citizen. He owns a house in Canada and regards Canada as his home but he lives in London for nearly all of tax year 2009-10. His income for the year is derived from the following sources:

(a) a part-time employment with a UK company (the duties of which are performed entirely in London)

(b) a second part-time employment with a Belgian company (the duties of which are performed entirely in Brussels, which he visits on one day each month)

(c) dividends from stocks and shares held in Canada

(d) interest on UK Government securities.

To what extent is any of his income chargeable to UK income tax?