[F180F Days spent in Scotland or another part of the UK U.K.
(1) T spends more days of a year in Scotland than in any other part of the UK if (and only if)—
(a)the number of days in the year on which T is in Scotland at the end of the day
equals or exceeds
(b) the number of days in the year on which T is in any other part of the UK at the end of the day.
(2)[F2T is treated as not] being in the UK at the end of a day if—
(a) on that day T arrives in the UK as a passenger,
(b) T departs from the UK on the next day, and
(c)during the time between arrival and departure T does not engage in activities which are to a substantial extent unrelated to T's passage through the UK.]
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
F2Words in s. 80F(2) substituted (17.2.2015) by Wales Act 2014 (c. 29), ss. 11(8)(b), 29(2)(b), 29(3)