As respects the year of assessment 2010 and subsequent years of assessment, section 825B of the Principal Act is amended -

(a) by inserting the following after subsection (1):

"(1A) As regards individuals who are not domiciled in the State and who, on or after 1 January 2010 -

(a) become resident in the State for tax purposes for the first time, and

(b) exercise the duties of their employment in the State for the first time,

then, this section shall apply as if in subsection (1) -

(i) the words 'which is not a party to the EEA agreement, but' were deleted from the definition of 'associated company';

(ii) the words 'that is not a party to the EEA Agreement but' were deleted from the definition of 'relevant employee'; and

(iii) the words 'that is not a party to the EEA Agreement but' were deleted from the definition of 'relevant employer'.",

(b) in subsection (2) -

(i) in paragraph (c) by substituting "one year" for "3 years", and

(ii) by inserting "and not repaid" after "tax deducted",