(1) In this section -
'qualifying day', in relation to an office or employment of an individual, means a day on or after 1 January 2012 which is one of at least 3 consecutive days throughout the whole of which the individual is present in a relevant state for the purposes of the performance of the duties of the office or employment and where such consecutive days (taken as a whole) are substantially devoted to the performance of such duties, but no day shall be counted more than once as a qualifying day, and presence in a relevant state shall include the duration of time spent travelling directly from the State to a relevant state, and from a relevant state to the State or to another relevant state;
'relevant office or employment' means an office or employment part of the duties of which are performed in a relevant state on a qualifying day;
'relevant period', in relation to a year of assessment, means a continuous period of 12 months part only of which is comprised in the year of asse
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