{
  "url": "https://openlegislation.uk/scotland-act-1998/section-80F",
  "json_url": "https://openlegislation.uk/scotland-act-1998/section-80F.json",
  "legislation": "ukpga/1998/46",
  "legislation_title": "Scotland Act 1998",
  "legislation_url": "https://openlegislation.uk/scotland-act-1998",
  "path": "section/80F",
  "kind": "section",
  "number": "80F",
  "heading": "Days spent in Scotland or another part of the UK",
  "text": "(1) T spends more days of a year in Scotland than in any other part of the UK if (and only if) the number of days in the year on which T is in Scotland at the end of the day exceeds each of the following—\n(a) the number of days in the year on which T is in England at the end of the day;\n(b) the number of days in the year on which T is in Wales at the end of the day;\n(c) the number of days in the year on which T is in Northern Ireland at the end of the day.\n(2) T is treated as not being in the UK at the end of a day if—\n(a) on that day T arrives in the UK as a passenger,\n(b) T departs from the UK on the next day, and\n(c) 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.",
  "extent": "E+W+S+N.I.",
  "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. 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)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in s. 80F(2) substituted (17.2.2015) by Wales Act 2014 (c. 29), ss. 11(8)(b), 29(2)(b), 29(3)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1998/46/section/80F",
    "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."
}