{
  "url": "https://openlegislation.uk/government-of-wales-act-2006/section-116F",
  "json_url": "https://openlegislation.uk/government-of-wales-act-2006/section-116F.json",
  "legislation": "ukpga/2006/32",
  "legislation_title": "Government of Wales Act 2006",
  "legislation_url": "https://openlegislation.uk/government-of-wales-act-2006",
  "path": "section/116F",
  "kind": "section",
  "number": "116F",
  "heading": "Welsh taxpayers: Scottish parliamentarians",
  "text": "(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—\n(a) T is resident in the UK for income tax purposes for that year (see Schedule 45 to the Finance Act 2013),\n(b) T meets condition C in section 116E for that year, and\n(c) T meets either of the following conditions for that year.\n(2) T meets the first condition if—\n(a) the number of days in that year on which T is a member as described in paragraph (a) or (c) of section 116E(4), exceeds\n(b) the number of days in that year on which T is a Scottish parliamentarian.\n(3) T meets the second condition if—\n(a) the number of days in that year mentioned in paragraphs (a) and (b) of subsection (2) are the same, and\n(b) T meets condition A or B in section 116E for that year.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "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)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2006/32/section/116F",
    "retrieved_at": "2026-10-29T09:14:12.769607+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}