24. Amendment of section 79 of the principal enactment

Section 79 of the principal enactment as last amended by Act, No. 9 of 2008 is hereby further amended as follows:-

in subsection (3) of that section, by the substitution for the words “be deemed to be non-resident from the commencement of the year of assessment in which such absence commences.”, of the words and figures “be deemed to be non-resident from the commencement of the year of assessment in which such absence commences being a year of assessment prior to April 1, 2013.”; and

in subsection (4) of that section, by the substitution for the words “the aggregate of thirty days shall”, of the words and figures “the aggregate of thirty days for any year of assessment prior to April 1,