Section 138.

1. [deleted]

2. The Capital Acquisitions Tax Act, 1976, is amended in accordance with the following provisions:

(a) in section 6(2), by substituting "subsection (1) (d)" for "subsection (1) (c)", and

(b) in section 31(6), by substituting "sections 6(1) (d) and 12(1) (c)" for "sections 6(1) (c) and 12(1) (b)".

3. The Taxes Consolidation Act, 1997, is amended in accordance with the following provisions:

(a) in section 116(3)(b), by substituting "€1,905" for "£1,500",

(b) in section 121(6)(c), by substituting "Income Tax (Employments) (Consolidated) Regulations 2001 (S.I. No. 559 of 2001)" for "Income Tax (Employments) Regulations, 1960 (S.I. No. 28 of 1960)",

(c) in section 126(7)(a), by substituting "Income Tax (Employments) (Consolidated) Regulations 2001 (S.I. No. 559 of 2001)" for "Income Tax (Employments) Regulations, 1960 (S.I. No. 28 of 1960)",

(d) in section 187(2)(b), by substituting "subsections (1) (b), (2) and (3) of that section." for "subsections (1) (b), (2), (3) and (5) of that section.",