Scotland Act 1998

[F1 80D Scottish taxpayers U.K.

(1) [F2 For] any tax year, a Scottish taxpayer is an individual (T)—

(a) who is resident in the UK for income tax purposes [F3 for that year (see Schedule 45 to the Finance Act 2013) ] , 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 [F4 England, Wales or Northern Ireland] (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

F1 Pt. 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

F2 Word in s. 80D(1) substituted (17.2.2015) by Wales Act 2014 (c. 29), ss. 11(3)(a), 29(2)(b), 29(3)

F3 Words in s. 80D(1)(a) inserted (17.2.2015) by Wales Act 2014 (c. 29), ss. 11(3)(b), 29(2)(b), 29(3)

F4 Words in s. 80D(3)(a) substituted (17.2.2015) by Wales Act 2014 (c. 29), ss. 11(4), 29(2)(b), 29(3)