|
Amendment of section 819 (residence) of Principal Act.
|
15.— Section 819 of the Principal Act is amended by substituting the following for subsection (4):
|
| |
“(4) For the purposes of this section—
|
| |
(a) as respects the year of assessment 2008 and previous years of assessment, an individual shall be deemed to be present in the State for a day if the individual is present in the State at the end of the day, and
|
| |
(b) as respects the year of assessment 2009 and subsequent years of assessment, an individual shall be deemed to be present in the State for a day if the individual is present in the State at any time during that day.”.
|