As respects the year of assessment 1996-97 and subsequent years of assessment, section 2 of the Finance Act, 1969, is hereby amended, in paragraph (a) of subsection (2), by the substitution of the following subparagraph for subparagraph (i):
"(i) who is -
(I) resident in the State and is not resident elsewhere, or
(II) ordinarily resident and domiciled in the State and is not resident elsewhere, and".