{
  "url": "https://openlegislation.uk/scotland-act-1998/section-80DA",
  "json_url": "https://openlegislation.uk/scotland-act-1998/section-80DA.json",
  "legislation": "ukpga/1998/46",
  "legislation_title": "Scotland Act 1998",
  "legislation_url": "https://openlegislation.uk/scotland-act-1998",
  "path": "section/80DA",
  "kind": "section",
  "number": "80DA",
  "heading": "Scottish taxpayers: Welsh parliamentarians",
  "text": "(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—\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 80D 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 80D(4), exceeds\n(b) the number of days in that year on which T is a Welsh 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 80D for that year.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "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"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "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)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1998/46/section/80DA",
    "retrieved_at": "2026-10-31T10:33:08.185252+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."
}