Scottish taxpayers: Welsh parliamentarians

1 An individual (T) who is a Welsh parliamentarian for the whole or any part of a tax year is a Scottish taxpayer for that tax year if— a T is resident in the UK for income tax purposes for that year (see Schedule 45 to the Finance Act 2013), b T meets condition C in section 80D for that year, and c T meets either of the following conditions for that year. 2 T meets the first condition if— a the number of days in that year on which T is a member as described in paragraph (a) or (c) of section 80D(4), exceeds b the number of days in that year on which T is a Welsh parliamentarian. 3 T meets the second condition if— a the number of days in that year mentioned in paragraphs (a) and (b) of subsection (2) are the same, and b T meets condition A or B in section 80D for that year.