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15(1)The fourth automatic overseas test is that—U.K.
(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).