Paragraph 12
The first automatic overseas test is that—
(a)
P was resident in the UK for one or more of the 3 tax years preceding year X,
(b)
the number of days in year X that P spends in the UK is less than 16, and
(c)
P does not die in year X.
The first automatic overseas test is that—
P was resident in the UK for one or more of the 3 tax years preceding year X,
the number of days in year X that P spends in the UK is less than 16, and
P does not die in year X.