http://www.legislation.gov.uk/ukpga/1998/46/section/80FScotland Act 1998An Act to provide for the establishment of a Scottish Parliament and Administration and other changes in the government of Scotland; to provide for changes in the constitution and functions of certain public authorities; to provide for the variation of the basic rate of income tax in relation to income of Scottish taxpayers in accordance with a resolution of the Scottish Parliament; to amend the law about parliamentary constituencies in Scotland; and for connected purposes.1998-11-19texttext/xmlenStatute Law Database2026-07-02Expert Participation2026-06-30 Scotland Act 1998s. 80C(2B)(2BA)Finance Act 2026Sch. 2 para. 1s. 8(2)-(4) Part 4ACHAPTER 280F1 T spends more days of a year in Scotland than in any other part of the UK if (and only if) the number of days in the year on which T is in Scotland at the end of the day exceeds each of the following— athe number of days in the year on which T is in England at the end of the day;bthe number of days in the year on which T is in Wales at the end of the day;cthe number of days in the year on which T is in Northern Ireland at the end of the day.2 T is treated as not being in the UK at the end of a day if— a on that day T arrives in the UK as a passenger, b T departs from the UK on the next day, and cduring the time between arrival and departure T does not engage in activities which are to a substantial extent unrelated to T's passage through the UK.Words in s. 80F(2) substituted (17.2.2015) by Wales Act 2014 (c. 29), ss. 11(8)(b), 29(2)(b), 29(3)Pt. 4A inserted (1.7.2012) by Scotland Act 2012 (c. 11), ss. 23(2), 44(2)(b)S. 80F(1)(a)-(c) and words substituted for words in s. 80F(1) (24.7.2018) by Wales Act 2014 (c. 29), ss. 11(8)(a), 29(4); S.I. 2018/892, art. 4 (with art. 7)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