16(1)The fifth 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 because P met the third automatic overseas test for each of those years or, alternatively, P's case falls within sub-paragraph (2), and
(c)P would meet the third automatic overseas test for year X if paragraph 14 were read with the relevant modifications.
(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 because P met the third automatic overseas test for that year, and
(b)the tax year before that was a split year as respects P because the circumstances of the case fell within Case 1 (see Part 3 of this Schedule).
(3)The relevant modifications of paragraph 14 are—
(a)in sub-paragraph (1)(a) and (b) and sub-paragraph (3), for “year X” read “the period from the start of year X up to and including the day before the day of P's death”, and
(b)in step 3 of sub-paragraph (3), for “365 (or 366 if year X includes 29 February)” read “the number of days in the period from the start of year X up to and including the day before the day of P's death”.