54B: Clause 30, page 23, line 10, at end insert—
““(1A) If the activity which allows T to meet conditions A, B, C or D is undertaken for some but not all of the tax year then T shall be a Scottish taxpayer only for that period of the year and a UK taxpayer for the remainder of it.””
Scotland Bill
Proceeding contribution from
Lord Forsyth of Drumlean
(Conservative)
in the House of Lords on Thursday, 15 March 2012.
It occurred during Committee of the Whole House (HL)
and
Debate on bills on Scotland Bill.
Type
Proceeding contribution
Reference
736 c453
Session
2010-12
Chamber / Committee
House of Lords chamber
Subjects
Librarians' tools
Timestamp
2023-12-15 16:23:51 +0000
URI
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