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17(1)The sufficient ties test is met for year X if—U.K.
(a)P meets none of the automatic UK tests and none of the automatic overseas tests, but
(b)P has sufficient UK ties for that year.
(2)“UK ties” is defined in Part 2 of this Schedule.
(3)Whether P has “sufficient” UK ties for year X will depend on—
(a)whether P was resident in the UK for any of the previous 3 tax years, and
(b)the number of days that P spends in the UK in year X.
(4)The Tables in paragraphs 18 and 19 show how many ties are sufficient in each case.