Committee (4th Day)

Part of Scotland Bill – in the House of Lords at 3:45 pm on 15th March 2012.

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Photo of Lord Sassoon Lord Sassoon The Commercial Secretary to the Treasury 3:45 pm, 15th March 2012

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.