# Scotland Act 1998, Section 80DA: Scottish taxpayers: Welsh parliamentarians


(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 paragraph (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.

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Source: https://www.legislation.gov.uk/ukpga/1998/46/section/80DA (the official version)
Page: https://openlegislation.uk/scotland-act-1998/section-80DA
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.