# Scotland Act 1998, Section 80F: Days spent in Scotland or another part of the UK

Extent: E+W+S+N.I.

(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—
(a) the number of days in the year on which T is in England at the end of the day;
(b) the number of days in the year on which T is in Wales at the end of the day;
(c) the number of days in the year on which T is in Northern Ireland at the end of the day.
(2) T is treated as not being in the UK at the end of a day if—
(a) on that day T arrives in the UK as a passenger,
(b) T departs from the UK on the next day, and
(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.

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