Paragraph 19
The Table below shows how many UK ties are sufficient in a case where P was resident in the UK for none of the 3 tax years preceding year X—
| Days spent by P in the UK in year X | Number of ties that are sufficient |
|---|---|
| More than 45 but not more than 90 | All 4 |
| More than 90 but not more than 120 | At least 3 |
| More than 120 | At least 2 |