17. (1) In this Part—

“revenue offence”, in relation to an issuing state, means an offence in connection with taxes, duties, customs or exchange control;

“sentenced person”, in relation to a judgment and, where applicable, the probation decision, means the natural person the subject of that judgment and, where applicable, that probation decision.

(2) Subject to subsections (3) and (5), a natural person who lawfully had his or her principal residence in the State for the 12 months immediately preceding the date of receipt by the Minister of a judgment and, where applicable, the probation decision in respect of that person forwarded by the competent authority in the issuing state in accordance with section 20 is, for the purposes of this Part, taken to be lawfully and ordinarily residing in the State on the date of such receipt.

(3) Subject to subsection (4), in the case of a suspended sentence or conditional release, a natural person shall not be taken to be lawfully and ordinarily residing in the State for the purposes of this Part unless the person lawfully had his or her principal residence in the State for the 12 months immediately preceding the imposition of the suspended sentence or, as the case may be, the custodial sentence to which the conditional release relates.

(4) For the purposes of determining whether a natural person had his or her principal residence in the State for the 12 months immediately preceding the imposition of a suspended sentence or, as the case may be, the custodial sentence to which a conditional release relates, any period during which the person was remanded in custody prior to the trial which gave rise to the suspended sentence or custodial sentence shall be disregarded.

(5) For the purposes of determining whether a natural person had his or her principal residence in the State for the 12 months immediately preceding the imposition, pursuant to a judgment, of a non-custodial sentence (not being a non-custodial sentence in addition to a custodial sentence imposed by the judgment), any period during which the person was remanded in custody prior to the trial which gave rise to the non-custodial sentence shall be disregarded.