Section 822 of the Principal Act is amended -

(a) by the insertion of the following subsection after subsection (1):

"(1A) For the purposes of a charge to tax on any income, profits or gains from an employment for the year of assessment preceding a year of assessment (in this section referred to, respectively, as 'the previous year of assessment' and 'the current year of assessment'), subsection (2A) shall apply in relation to -

(a) an individual, not being an individual to whom subsection (1)(a)(i) applies, who -

(i) is resident in the State for the current year of assessment,

(ii) was resident in the State for the previous year of assessment, and

(iii) was not resident in the State for the year of assessment preceding the previous year of assessment,

or

(b) an individual, not being an individual to whom subsection (1)(a)(ii) applies, who -

(i) is not resident in the State for the current year of assessment, and

(ii) was resident in the State for the previous year of assessment, and left the State other than for a temporary purpose in the previous year of assessment.",

(b) by the insertion of the following subsection after subsection (2):