# Finance Act 2013, 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.

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Source: https://www.legislation.gov.uk/ukpga/2013/29/schedule/45/paragraph/12 (the official version)
Page: https://openlegislation.uk/finance-act-2013/schedule-45/paragraph-12
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.