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Amendment of section 819 (residence) of Principal Act.
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15.— Section 819 of the Principal Act is amended by substituting the following for subsection (4):
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“(4) For the purposes of this section—
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(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
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(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.”.
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