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Proceeding contribution from Lord Sassoon (Conservative) in the House of Lords on Thursday, 15 March 2012. It occurred during Committee of the Whole House (HL) and Debate on bill on Scotland Bill.

Scotland Bill

My Lords, they will pay the Scottish rate of tax only if they meet the close-connection test that is at the heart of the clauses we debated in the previous group of amendments. It therefore entirely depends on the close-connection test, and particularly where their main place of residence is.

Secondary information

Type
Proceeding contribution
Reference
736 c449 
Session
2010-12
Chamber / Committee
House of Lords chamber
Subjects
Criminal proceedings Devolved matters Armed forces Aviation Devolution Civil service Air passenger duty Borrowing Aggregates levy Land EU law Income tax Legislative competence Excise duties Landfill Legislation Domicil Large goods vehicle drivers Ministerial powers Powers Members Public expenditure Ministers Public finance Scotland Social security benefits Scottish Parliament Taxation Tax rates and bands Supreme Court Self-employed Development land tax Universal credit Legislative consent motions
Legislation
Scotland Bill 2010-12
Link
View this Proceeding contribution on www.publications.parliament.uk