[80E Close connection with Scotland or another part of the UK]

[80E  Close connection with Scotland or another part of the UK]

[(1)     To find whether, for any year, T has a close connection with any part of the UK see—

(a)     subsection (2) (where T has only one place of residence in the UK), or

(b)     subsection (3) (where T has 2 or more places of residence in the UK).

(2)

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