Section 530 of the Principal Act is, with effect from 7 March 2006, amended by inserting the following after subsection (3):

"(4) This Chapter applies in relation to relevant operations which are carried out in the State regardless of whether or not one or more of the following circumstances apply in respect of those operations:

(a) that either or both the principal and the subcontractor under the relevant contract under which the operations are so carried out -

(i) is not or are not resident in the State for the year of assessment or accounting period, as may be appropriate, in which the operations are carried out, or

(ii) in relation to those relevant operations, is not or are not, or not deemed to be, carrying on in the State-

(I) through a branch or agency or otherwise, a trade in respect of which the principal or subcontractor, as the case may be, is liable to income tax or corporation tax, as may be appropriate, or

(II) through a permanent establishment, within the meaning of arrangements having the force of law by virtue of section 826(1)(a), a business;

(b) that the relevant contract under which the relevant operations are carried out is not subject to the law of the State;

(c) that payment in respect of the relevant operations is made outside the State.".