(1) For the purposes of the Acts, an individual shall be resident in the State for a year of assessment if the individual is present in the State -
(a) at any one time or several times in the year of assessment for a period in the whole amounting to 183 days or more, or
(b) at any one time or several times -
(i) in the year of assessment, and
(ii) in the preceding year of assessment,
for a period (being a period comprising in the aggregate the number of days on which the individual is present in the State in the year of assessment and the number of days on which the individual was present in the State in the preceding year of assessment) in the aggregate amounting to 280 days or more.
(2) Notwithstanding subsection (1)(b), where for a year of assessment an individual is present in the State at any one time or several times for a period in the aggregate amounting to not more than 30 days -
(a) the individual shall not be resident in the State for the year of assessment, and
(b) no accou
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