Tuf

I have a question regarding the bed and breakfast rule and whether it applies to tax years when not tax resident in UK and prior to moving to UK. Say in tax year 2022/23 you are *not* tax resident in UK. During this time you sell a stock X and within 30 days buy it back. Then say the following tax year 2023/24 you move to UK and become tax resident there. Following the move you sell stock X once again. Would the sale and buy prior to moving to UK (and in a tax year when not tax resident in UK) be considered valid? My understanding is the B+B rule applies to tax years you are tax resident and not years prior, but looking for clarity.