Section 80DA Scottish taxpayers: Welsh parliamentariansF1 F2

(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.

Annotations

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: S. 80DA inserted (24.7.2018) by Wales Act 2014 (c. 29), ss. 11(6), 29(4); S.I. 2018/892, art. 4 (with art. 7)
F3: Words in s. 80DA(2)(a) 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. 15 (with s. 19, Sch. 8 para. 37); S.I. 2020/1622, reg. 3(l) (with reg. 10)

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