PART 3 continued
80D 15Scottish taxpayers
(1) In any tax year, a Scottish taxpayer is an individual (T)—
(a) who is resident in the UK for income tax purposes, and
(b) who, for that year, meets condition A, B or C.
(2)
T meets condition A if T has a close connection with Scotland (see
20section 80E).
(3) T meets condition B if—
(a)
T does not have a close connection with any part of the UK other
than Scotland (see section 80E), and
(b)
T spends more days of that year in Scotland than in any other
25part of the UK (see section 80F).
(4) T meets condition C if, for the whole or any part of the year, T is—
(a) a member of Parliament for a constituency in Scotland,
(b) a member of the European Parliament for Scotland, or
(c) a member of the Scottish Parliament.
(5) 30In this Chapter “the UK” means the United Kingdom.
80E Close connection with Scotland or another part of the UK
(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
35UK), or
(b)
subsection (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) 40that place of residence is in that part of the UK, and
(c) for 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,