Rule 1(4) (amended by section 11 of the Social Welfare Act 2011) of Part 5 of Schedule 3 to the Principal Act is amended -

(a) in subparagraph (a), by the substitution of "subject to this paragraph," for "subject to subparagraph (b),",

(b) in subparagraph (c), by the substitution of "shall be disregarded, and" for "shall be disregarded,",

(c) by the substitution of the following subparagraph for subparagraph (d):

"(d) in calculating the weekly earnings for the purposes of subparagraph (a) for any period commencing on or after 1 January 2014, an amount of €90 together with half the weekly earnings in excess of that amount shall be disregarded;",

and

(d) by the deletion of subparagraphs (e) and (f).