# Finance Act 2013, Paragraph 15


(1) The fourth automatic overseas test is that—
(a) P dies in year X,
(b) 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
(c) the number of days that P spends in the UK in year X is less than 46.
(2) P's case falls within this sub-paragraph if—
(a) P was not resident in the UK for the tax year preceding year X, and
(b) 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).

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Source: https://www.legislation.gov.uk/ukpga/2013/29/schedule/45/paragraph/15 (the official version)
Page: https://openlegislation.uk/finance-act-2013/schedule-45/paragraph-15
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.