Section 80D Scottish taxpayersF1

United Kingdom

(1)

F2For any tax year, a Scottish taxpayer is an individual (T)—

(a)

who is resident in the UK for income tax purposes F3 for that year (see Schedule 45 to the Finance Act 2013), and

(b)

who, for that year, meets condition A, B or C.

(2)

T meets condition A if T has a close connection with Scotland (see section 80E).

(3)

T meets condition B if—

(a)

T does not have a close connection with F4England, Wales or Northern Ireland (see section 80E), and

(b)

T spends more days of that year in Scotland than in any other part of the UK (see section 80F).

(4)

T meets condition C if, for the whole or any part of the year, T is—

(a)

a member of Parliament for a constituency in Scotland, F5or

F6(b)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(c)

a member of the Scottish Parliament.

(F74A)

Subsection (1) does not apply if T is a Welsh parliamentarian for the whole or any part of the year (see section 80DA).

(4B)

For the purposes of subsection (4A) and section 80DA, T is a Welsh parliamentarian if T is a member as described in F8paragraph (a) or (c) of section 116E(4) of the Government of Wales Act 2006 (definition of a Welsh taxpayer).

(5)

In this Chapter “the UK” means the United Kingdom.

Annotations

Textual amendments

F1: 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
F2: Word in s. 80D(1) substituted (17.2.2015) by Wales Act 2014 (c. 29), ss. 11(3)(a), 29(2)(b), 29(3)
F3: Words in s. 80D(1)(a) inserted (17.2.2015) by Wales Act 2014 (c. 29), ss. 11(3)(b), 29(2)(b), 29(3)
F4: Words in s. 80D(3)(a) substituted (17.2.2015) by Wales Act 2014 (c. 29), ss. 11(4), 29(2)(b), 29(3)
F5: Word in s. 80D(4)(a) inserted (with effect in relation to the tax year 2020-21 and subsequent tax years in accordance with reg. 12 of the commencing S.I. of the commencing S.I.) by European Union (Withdrawal) Act 2018 (c. 16), s. 25(4), Sch. 3 para. 14(2)(a) (with s. 19, Sch. 8 para. 37); S.I. 2020/1622, reg. 3(l) (with reg. 10)
F6: S. 80D(4)(b) and word omitted (with effect in relation to the tax year 2020-21 and subsequent tax years in accordance with reg. 12 of the commencing S.I. of the commencing S.I.) by virtue of European Union (Withdrawal) Act 2018 (c. 16), s. 25(4), Sch. 3 para. 14(2)(b) (with s. 19, Sch. 8 para. 37); S.I. 2020/1622, reg. 3(l) (with regs. 10, 22)
F7: S. 80D(4A)(4B) inserted (24.7.2018) by Wales Act 2014 (c. 29), ss. 11(5), 29(4); S.I. 2018/892, art. 4 (with art. 7)
F8: Words in s. 80D(4B) substituted (with effect in relation to the tax year 2020-21 and subsequent tax years in accordance with reg. 12 of the commencing S.I. of the commencing S.I.) by European Union (Withdrawal) Act 2018 (c. 16), s. 25(4), Sch. 3 para. 14(3) (with s. 19, Sch. 8 para. 37); S.I. 2020/1622, reg. 3(l) (with reg. 10)

Notes on Part 4A

Textual amendments

F1: Pt. 4A inserted (1.7.2012) by Scotland Act 2012 (c. 11), ss. 23(2), 44(2)(b)