F1Part 4ATaxation
F5CHAPTER 2Income Tax
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
80DScottish taxpayers
1
F2For 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 F4England, 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, F7or
F8b
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
c
a member of the Scottish Parliament.
F64A
Subsection (1) does not apply if T is a Welsh parliamentarian for the whole or any part of the year (see section 80DA).
4B
For the purposes of subsection (4A) and section 80DA, T is a Welsh parliamentarian if T is a member as described in F9paragraph (a) or (c) of section 116E(4) of the Government of Wales Act 2006 (definition of a Welsh taxpayer).
5
In this Chapter “the UK” means the United Kingdom.
Pt. 4A inserted (1.7.2012) by Scotland Act 2012 (c. 11), ss. 23(2), 44(2)(b)