Finance Act 2010

Amendment of section 71 (foreign securities and possessions) of Principal Act.

9.— As respects the year of assessment 2010 and subsequent years of assessment, section 71 of the Principal Act is amended—

(a) by substituting the following for subsection (2):

“(2) Subsection (1) shall not apply to any person who satisfies the Revenue Commissioners that he or she is not domiciled in the State.”,

(b) in subsection (3), by substituting “In the case mentioned in subsection (2)” for “In the cases mentioned in subsection (2)”, and

(c) in subsection (5), by substituting “as to domicile” for “as to domicile or ordinary residence”.