(1) Section 13(2) (as amended by section 5(1) of the Act of 2005) of the Principal Act is amended -

(a) in paragraph (a) by substituting "€339" for "€300",

(b) in paragraph (b) by substituting "€339" for "€300", and

(c) in paragraph (c) by substituting "€48,800" for "€46,600".

(2) This section comes into operation on 1 January 2007.