New Clause 11 — Time

Part of Financial Services (Regulation of Derivatives) – in the House of Commons at 9:00 pm on 15th March 2011.

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Photo of Iain Stewart Iain Stewart Conservative, Milton Keynes South 9:00 pm, 15th March 2011

I certainly shall, Mr Benton. The hon. Gentleman tempted me down an interesting path.

Members who were present yesterday when we debated clause 26, which relates to the definition of a Scottish taxpayer, might recall our discussions about how to define a Scottish taxpayer based on their place of residence at the end of the day. I expressed some concern for my friend who would be travelling on the Caledonian sleeper and mentioned the uncertainty that would arise if he boarded the train in Glasgow or Edinburgh at, say, 10.30 pm and was in Scotland at the end of the day as far as that was concerned, but the train crossed the border at midnight. I asked, would he be in Scotland or England for tax purposes? We would now add in a different time zone.