Scotland Bill (HC Bill 115)

(1) To find whether, for any year, T has a close connection with any part of

the UK see—

(a) subsection (2) (where T has only one place of residence in the

UK), or

(b) 15subsection (3) (where T has 2 or more places of residence in the

UK).

(2) T has a close connection with a part of the UK if in that year—

(a) T has only one place of residence in the UK,

(b) that place of residence is in that part of the UK, and

(c) 20for at least part of the year, T lives at that place.

(3) T has a close connection with a part of the UK if in that year—

(a) T has 2 or more places of residence in the UK,

(b) for at least part of the year, T’s main place of residence in the UK

is in that part of the UK,

(c) 25the times in the year when T’s main place of residence is in that

part of the UK comprise (in aggregate) at least as much of the

year as the times when T’s main place of residence is in any one

other part of the UK, and

(d) for at least part of the year, T lives at a place of residence in that

30part of the UK.

(4) In this section “place” includes a place on board a vessel or other means

of transport.

80F Days spent in Scotland or another part of the UK

(1) T spends more days of a year in Scotland than in any other part of the

35UK if (and only if)—

(a) the number of days in the year on which T is in Scotland at the

end of the day

equals or exceeds

(b) the number of days in the year on which T is in any other part

40of the UK at the end of the day.

(2) But T is not to be treated as 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