Scottish taxpayers

1 For any tax year, a Scottish taxpayer is an individual (T)— a who is resident in the UK for income tax purposes for that year (see Schedule 45 to the Finance Act 2013) , 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 section 80E). 3 T meets condition B if— a T does not have a close connection with England, Wales or Northern Ireland (see section 80E), and b T spends more days of that year in Scotland than in any other part 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, or b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . c a member of the Scottish Parliament. 4A Subsection (1) does not apply if T is a Welsh parliamentarian for the whole or any part of the year (see section 80DA). 4B For the purposes of subsection (4A) and section 80DA, T is a Welsh parliamentarian if T is a member as described in paragraph (a) or (c) of section 116E(4) of the Government of Wales Act 2006 (definition of a Welsh taxpayer). 5 In this Chapter “ the UK ” means the United Kingdom.