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46(1)The circumstances of a case fall within Case 3 if they are as described in sub-paragraphs (2) to (6).U.K.
(2)The taxpayer was resident in the UK for the previous tax year (whether or not it was a split year).
(3)At the start of the relevant year the taxpayer had one or more homes in the UK but—
(a)there comes a day in the relevant year when P ceases to have any home in the UK, and
(b)from then on, P has no home in the UK for the rest of that year.
(4)In the part of the relevant year beginning with the day mentioned in sub-paragraph (3)(a), the taxpayer spends fewer than 16 days in the UK.
(5)The taxpayer is not resident in the UK for the next tax year.
(6)At the end of the period of 6 months beginning with the day mentioned in sub-paragraph (3)(a), the taxpayer has a sufficient link with a country overseas.
(7)The taxpayer has a “sufficient link” with a country overseas if and only if—
(a)the taxpayer is considered for tax purposes to be a resident of that country in accordance with its domestic laws, or
(b)the taxpayer has been present in that country (in person) at the end of each day of the 6-month period mentioned in sub-paragraph (6), or
(c)the taxpayer's only home is in that country or, if the taxpayer has more than one home, they are all in that country.
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