Section 121(4A) of the Principal Act is amended -

(a) in paragraph (a), by the substitution of "column (3), (4), (5), (6), (7) or (8)" for "column (3), (4), (5), (6) or (7)",

(b) in paragraph (aa) -

(i) in subparagraph (iv), by the substitution of "subject to paragraph (ab), €20,000" for "€20,000", and

(ii) in subparagraph (v), by the substitution of "subject to paragraph (ab), €10,000" for "€10,000",

(c) in paragraph (ab) -

(i) by the substitution of "each of the years of assessment 2023 to 2028 (both years inclusive)" for "the years of assessment 2023, 2024 and 2025",

(ii) in subparagraph (i) -

(I) by the substitution of "subparagraph (i), (ii), (iii), (iv) or (v)" for "subparagraph (i), (ii) or (iii)",

(II) in clause (I), by the substitution of "subparagraph (i), (ii), (iii), (iv) or (v)" for "subparagraph (i), (ii) or (iii)",