Paragraph 13
The second automatic overseas test is that—
(a)
P was resident in the UK for none of the 3 tax years preceding year X, and
(b)
the number of days that P spends in the UK in year X is less than 46.
The second automatic overseas test is that—
P was resident in the UK for none of the 3 tax years preceding year X, and
the number of days that P spends in the UK in year X is less than 46.