F1Part 4ATaxation
F2CHAPTER 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
80DAF3Scottish taxpayers: Welsh parliamentarians
1
An individual (T) who is a Welsh parliamentarian for the whole or any part of a tax year is a Scottish 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 80D 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 F4paragraph (a) or (c) of section 80D(4), exceeds
b
the number of days in that year on which T is a Welsh 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 80D for that year.
Pt. 4A inserted (1.7.2012) by Scotland Act 2012 (c. 11), ss. 23(2), 44(2)(b)