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
80E Close connection with Scotland or another part of the UK
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
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.
Pt. 4A inserted (1.7.2012) by Scotland Act 2012 (c. 11), ss. 23(2), 44(2)(b)