11 Amendments to the definition of a Scottish taxpayer
Wales Act 2014 (2014 c 29) | Legislation

11  Amendments to the definition of a Scottish taxpayer

(1)     Chapter 2 of Part 4A of the Scotland Act 1998 (Scottish rate of income tax) is amended as follows.

(2)     Section 80D (Scottish taxpayers) is amended in accordance with subsections (3) to (5).

(3)     In subsection (1)—

(a)     for “In” substitute “For”;

(b)     in paragraph (a), after “purposes” insert “for that year (see Schedule 45 to the Finance Act 2013)”.

(4)     In subsection (3)(a), for “any part of the UK other than Scotland” substitute “England, Wales or Northern Ireland”.

(5)     After subsection (4), insert—

“(4A)     Subsection (1) does not apply if T is a Welsh parliamentarian for the whole or any part of the year (see section

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