Part 4ATaxation
F1CHAPTER 2Income Tax
80DScottish taxpayers
(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.