Income Tax, Finance Act 2010
26.2Residence
26.2.1
With effect from 6 April 1994 an individual is regarded as resident in Ireland for a particular tax year if he is present in the State:
TCA97 s819(l)(a)
at any one time ...
You need to be logged in to the system to access this content, via the log in link at the top of this page. If
you do not have an account, then please read the Help page
for information on how to obtain access.