Paragraph 15

P dies in year X,

P was resident in the UK for neither of the 2 tax years preceding year X or, alternatively, P's case falls within sub-paragraph (2), and

the number of days that P spends in the UK in year X is less than 46.

P was not resident in the UK for the tax year preceding year X, and

the tax year before that was a split year as respects P because the circumstances of the case fell within Case 1, Case 2 or Case 3 (see Part 3 of this Schedule).