Section 116F Welsh taxpayers: Scottish parliamentariansF1

(1)

An individual (T) who is a Scottish parliamentarian for the whole or any part of a tax year is a Welsh 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 116E 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 F2paragraph (a) or (c) of section 116E(4), exceeds

(b)

the number of days in that year on which T is a Scottish 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 116E for that year.

Annotations

F1: Pt. 4A Ch. 2 inserted (with effect in accordance with s. 14(3)-(5) of the amending Act) by Wales Act 2014 (c. 29), ss. 8(3), 14(2), 29(4); S.I. 2018/892, art. 3 (with arts. 5, 6, 8)
F2: Words in s. 116F(2)(a) substituted (with effect in relation to the tax year 2020-21 and subsequent tax years in accordance with reg. 15 of the commencing S.I.) by European Union (Withdrawal) Act 2018 (c. 16), s. 25(4), Sch. 3 para. 42 (with s. 19, Sch. 8 para. 37); S.I. 2020/1622, reg. 3(l) (with reg. 10)

F1: Pt. 4A inserted (17.2.2015) by Wales Act 2014 (c. 29), ss. 6(2), 29(2)(b)(3)