F1Part 4ATaxation
F3CHAPTER 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
80F Days spent in Scotland or another part of the UK
1
T spends more days of a year in Scotland than in any other part of the UK if (and only F4if) the number of days in the year on which T is in Scotland at the end of the day exceeds each of the following—
a
the number of days in the year on which T is in England at the end of the day;
b
the number of days in the year on which T is in Wales at the end of the day;
c
the number of days in the year on which T is in Northern Ireland 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.
Pt. 4A inserted (1.7.2012) by Scotland Act 2012 (c. 11), ss. 23(2), 44(2)(b)