Section 80F Days spent in Scotland or another part of the UKF1
United Kingdom
T spends more days of a year in Scotland than in any other part of the UK if (and only F2if) the number of days in the year on which T is in Scotland at the end of the day exceeds each of the following—
the number of days in the year on which T is in England at the end of the day;
the number of days in the year on which T is in Wales at the end of the day;
the number of days in the year on which T is in Northern Ireland at the end of the day.
F3T is treated as not being in the UK at the end of a day if—
on that day T arrives in the UK as a passenger,
T departs from the UK on the next day, and
during the time between arrival and departure T does not engage in activities which are to a substantial extent unrelated to T's passage through the UK.
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
S. 80F(1)(a)-(c) and words substituted for words in s. 80F(1) (24.7.2018) by Wales Act 2014 (c. 29), ss. 11(8)(a), 29(4); S.I. 2018/892, art. 4 (with art. 7)
- F3
Words in s. 80F(2) substituted (17.2.2015) by Wales Act 2014 (c. 29), ss. 11(8)(b), 29(2)(b), 29(3)
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)