# Finance Act 2013, 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.

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Source: https://www.legislation.gov.uk/ukpga/2013/29/schedule/45/paragraph/13 (the official version)
Page: https://openlegislation.uk/finance-act-2013/schedule-45/paragraph-13
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.