Finance Act 2010

Amendment of section 825A (reduction in income tax for certain income earned outside the State) of Principal Act.

11.— Section 825A of the Principal Act is amended by substituting the following for subsection (7):

“(7) For the purposes of this section—

(a) as respects the year of assessment 2009 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 2010 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.”.