Sufficient UK tie test

Dear tutor,

Could you please explain me about what is meant by ‘ more than 90 days spent in the U.K. In either or both of the previous two tax years ‘ .

Does it mean that excluding current tax year stay in the U.K. the previous two years (either or both) 90 days should be spent ?

Would you please explain me with example highlighting years particularly.

Thank you in advance sir.