Finance Act, 1996
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Amendment of section 2 (exemption of certain earnings of writers, composers and artists) of Finance Act, 1969. |
14.—As respects the year of assessment 1996-97 and subsequent years of assessment, section 2 of the Finance Act, 1969 , is hereby amended, in paragraph (a) of subsection (2), by the substitution of the following subparagraph for subparagraph (i): | |
“(i) who is— | ||
(I) resident in the State and is not resident elsewhere, or | ||
(II) ordinarily resident and domiciled in the State and is not resident elsewhere, and”. |