(1) Section 823 of the Principal Act is amended -
(a) in subsection (1) -
(i) by the substitution of the following for the definition of "qualifying day":
"'qualifying day', in relation to an office or employment of an individual, means a day on or before 31 December 2003 which is one of at least 11 consecutive days throughout the whole of which the individual is absent from the State for the purposes of the performance of the duties of the office or employment or of those duties and the duties of other offices or employments of the individual outside the State and which (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
(ii) in the formula in the definition of "the specified amount", by the substitution as respects the year of assessment 2001, of "270" for "365",
and
(b) in subsection (3) -
(i) after "90 days" by the insertion of "or, in the case where subparagraph (i) applies and the ye
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