(1) In this section -
"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;
"relevant period", in relation to a year of assessment, means a continuous period of 12 months -
(a) part only of which is comprised in the year of assessment, and
(b) no part of which is comprised in another relevant period;
"the specified amount" in relation to an office or employment means an amount determined by the formula -
where -
D is the number of qualifying days in relation to the office or employm
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