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Amendment of section 71 (foreign securities and possessions) of Principal Act.
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9.— As respects the year of assessment 2010 and subsequent years of assessment, section 71 of the Principal Act is amended—
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(a) by substituting the following for subsection (2):
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“(2) Subsection (1) shall not apply to any person who satisfies the Revenue Commissioners that he or she is not domiciled in the State.”,
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(b) in subsection (3), by substituting “In the case mentioned in subsection (2)” for “In the cases mentioned in subsection (2)”, and
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(c) in subsection (5), by substituting “as to domicile” for “as to domicile or ordinary residence”.
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