(1) Except where otherwise provided by this section, an individual not resident in the State shall not be entitled to any of the allowances, deductions, reliefs or reductions under the provisions specified in the Table to section 458.
(2) Where an individual not resident in the State proves to the satisfaction of the Revenue Commissioners that he or she -
(a) is a citizen of Ireland,
(b) is resident outside the State for the sake or on account of his or her health or the health of a member of his or her family resident with him or her or because of some physical infirmity or disease in himself or herself or any such member of his or her family, and that previous to such residence outside the State he or she was resident in the State,
(c) is a citizen, subject or national of another Member State of the European Communities, or of the United Kingdom, or of a country of which the citizens, subjects or nationals are for the time being exempted by an order under section 10 of the Aliens Act
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