Scotland Bill
Debate between Joe Benton and Iain Stewart(13 years, 2 months ago)
Commons ChamberRead Full debate Read Hansard Text Read Debate Ministerial Extracts
The Temporary Chair (Mr Joe Benton)
Order. I think we have heard enough about the Barnsley by-election. Can we please come back to new clause 11?
Iain Stewart
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.