[F180E Close connection with Scotland or another part of the UK U.K.
(1) To find whether, for any year, T has a close connection with any part of the UK see—
(a) subsection (2) (where T has only one place of residence in the UK), or
(b) subsection (3) (where T has 2 or more places of residence in the UK).
(2) T has a close connection with a part of the UK if in that year—
(a) T has only one place of residence in the UK,
(b) that place of residence is in that part of the UK, and
(c)for at least part of the year, T lives at that place.
(3) T has a close connection with a part of the UK if in that year—
(a) T has 2 or more places of residence in the UK,
(b) for at least part of the year, T's main place of residence in the UK is in that part of the UK,
(c) the times in the year when T's main place of residence is in that part of the UK comprise (in aggregate) [F2more of the year than] the times when T's main place of residence is in [F3 each other part of the UK (considered separately)], and
(d)for at least part of the year, T lives at a place of residence in that part of the UK.
(4) In this section “place” includes a place on board a vessel or other means of transport. ]
Textual Amendments
F1Pt. 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
F2Words in s. 80E(3)(c) substituted (24.7.2018) by Wales Act 2014 (c. 29), ss. 11(7)(a), 29(4); S.I. 2018/892, art. 4 (with art. 7)
F3Words in s. 80E(3)(c) substituted (17.2.2015) by Wales Act 2014 (c. 29), ss. 11(7)(b), 29(2)(b), 29(3)