(1) For the purposes of a charge to tax on any income, profits or gains from an employment, where during a year of assessment (in this section referred to as "the relevant year") -
(i) an individual who has not been resident in the State for the preceding year of assessment satisfies an authorised officer that the individual is in the State -
(I) with the intention, and
(II) in such circumstances,
that the individual will be resident in the State for the following year of assessment, or
(ii) an individual who is resident in the State satisfies an authorised officer that the individual is leaving the State, other than for a temporary purpose -
(I) with the intention, and
(II) in such circumstances,
that the individual will not be resident in the State for the following year of assessment,
and
(b) the individual would but for this section be resident in the State for the relevant year,
subsection (2) shall apply in relation to the individual.
(a) An individual to whom paragraphs
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