Finance Act, 1994
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Commencement ( Chapter I ). |
158.—(1) Subject to subsection (2), this Chapter shall apply as respects the year 1994-95 and subsequent years of assessment. | |
(2) Where in any case an individual— | ||
(a) was resident in the State for the year of assessment 1991-92 but not resident in the State for the years of assessment 1992-93 and 1993-94, or | ||
(b) was resident in the State for the year of assessment 1992-93 but not resident in the State for the year of assessment 1993-94, or | ||
(c) was resident in the State for the year of assessment 1993-94 and would not, but for section 150 , be resident in the State in the year of assessment 1994-95, or | ||
(d) left the State in the years of assessment 1992-93 or 1993-94 for the purpose of commencing a period of ordinary residence outside the State and did not recommence ordinary residence in the State prior to the end of the year of assessment 1993-94, | ||
section 150 and section 157 , in so far as it relates to the repeal of section 4 of the Finance Act, 1987 , shall apply as respects the year 1995-96 and subsequent years of assessment in that case. |