|
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.”.
|