[F180DScottish taxpayersU.K.
(1)In any tax year, a Scottish taxpayer is an individual (T)—
(a) who is resident in the UK for income tax purposes, and
(b)who, for that year, meets condition A, B or C.
(2)T meets condition A if T has a close connection with Scotland (see section 80E).
(3)T meets condition B if—
(a) T does not have a close connection with any part of the UK other than Scotland (see section 80E), and
(b) T spends more days of that year in Scotland than in any other part of the UK (see section 80F).
(4)T meets condition C if, for the whole or any part of the year, T is—
(a)a member of Parliament for a constituency in Scotland,
(b)a member of the European Parliament for Scotland, or
(c)a member of the Scottish Parliament.
(5) In this Chapter “ the UK ” means the United Kingdom. ]
Textual Amendments
F1Pt. 4A Ch. 2 inserted (1.7.2012 with effect in accordance with s. 44(3)(a) of the amending Act) by Scotland Act 2012 (c. 11), ss. 25(3), 44(2)(b), (3)(a); S.I. 2015/2000, art. 3