Part 4ATaxation

F1CHAPTER 2Income Tax

F280DAScottish 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 F3paragraph (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.