[116E Welsh taxpayers]
Government of Wales Act 2006 (2006 c 32) | Legislation

[116E  Welsh taxpayers]

[(1)     For any tax year, a Welsh 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)

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