(1) The Health Contributions Act 1979 is amended in section 7A (as amended by section 8 of the Social Welfare Act 2004) -

(a) in paragraph (1) (a) by substituting "€440" for "€400",

(b) in paragraph (1) (b) by substituting "€22,880" for "€20,800", and

(c) in subsection (2) by substituting "€22,880" for "€20,800".

(2) This section comes into operation on 1 January 2006.