[F1116FWelsh taxpayers: Scottish parliamentariansU.K.
(1)An individual (T) who is a Scottish parliamentarian for the whole or any part of a tax year is a Welsh taxpayer for that tax year if—
(a)T is resident in the UK for income tax purposes for that year (see Schedule 45 to the Finance Act 2013),
(b)T meets condition C in section 116E for that year, and
(c)T meets either of the following conditions for that year.
(2)T meets the first condition if—
(a)the number of days in that year on which T is a member as described in [F2paragraph (a) or (c)] of section 116E(4), exceeds
(b)the number of days in that year on which T is a Scottish parliamentarian.
(3)T meets the second condition if—
(a)the number of days in that year mentioned in paragraphs (a) and (b) of subsection (2) are the same, and
(b)T meets condition A or B in section 116E for that year.]
Textual Amendments
F1Pt. 4A Ch. 2 inserted (with effect in accordance with s. 14(3)-(5) of the amending Act) by Wales Act 2014 (c. 29), ss. 8(3), 14(2), 29(4); S.I. 2018/892, art. 3 (with arts. 5, 6, 8)
F2Words in s. 116F(2)(a) substituted (with effect in relation to the tax year 2020-21 and subsequent tax years in accordance with reg. 15 of the commencing S.I.) by European Union (Withdrawal) Act 2018 (c. 16), s. 25(4), Sch. 3 para. 42 (with s. 19, Sch. 8 para. 37); S.I. 2020/1622, reg. 3(l) (with reg. 10)