- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
There are currently no known outstanding effects for the Scotland Act 1998, Section 80DA.
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(1)An individual (T) who is a Welsh parliamentarian for the whole or any part of a tax year is a Scottish taxpayer for that tax year if—
(a)T is resident in the UK for income tax purposes for that year (see Schedule 45 to the Finance Act 2013),
(b)T meets condition C in section 80D for that year, and
(c)T meets either of the following conditions for that year.
(2)T meets the first condition if—
(a)the number of days in that year on which T is a member as described in [F3paragraph (a) or (c)] of section 80D(4), exceeds
(b)the number of days in that year on which T is a Welsh parliamentarian.
(3)T meets the second condition if—
(a)the number of days in that year mentioned in paragraphs (a) and (b) of subsection (2) are the same, and
(b)T meets condition A or B in section 80D for that year.]]
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
F2S. 80DA inserted (24.7.2018) by Wales Act 2014 (c. 29), ss. 11(6), 29(4); S.I. 2018/892, art. 4 (with art. 7)
F3Words in s. 80DA(2)(a) substituted (with effect in relation to the tax year 2020-21 and subsequent tax years in accordance with reg. 12 of the commencing S.I. of the commencing S.I.) by European Union (Withdrawal) Act 2018 (c. 16), s. 25(4), Sch. 3 para. 15 (with s. 19, Sch. 8 para. 37); S.I. 2020/1622, reg. 3(l) (with reg. 10)
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