(1) Subject to subsection (2), this Chapter shall apply as respects the year 1994-95 and subsequent years of assessment.
(2) Where in any case an individual -
(a) was resident in the State for the year of assessment 1991-92 but not resident in the State for the years of assessment 1992-93 and 1993-94, or
(b) was resident in the State for the year of assessment 1992-93 but not resident in the State for the year of assessment 1993-94, or
(c) was resident in the State for the year of assessment 1993-94 and would not, but for section 150, be resident in the State in the year of assessment 1994-95, or
(d) left the State in the years of assessment 1992-93 or 1993-94 for the purpose of commencing a period of ordinary residence outside the State and did not recommence ordinary residence in the State prior to the end of the year of assessment 1993-94,
section 150 and section 157, in so far as it relates to the repeal of section 4 of the Finance Act, 1987, shall apply as respects the year 1