Section 825C of the Principal Act is amended -

(a) in subsection (1) -

(i) by inserting the following definition:

"'PPS number', in relation to an individual, means the individual's personal public service number within the meaning of section 262 of the Social Welfare Consolidation Act 2005;",

(ii) in paragraph (f) of the definition of "relevant income", by substituting "any bonus, commission or other similar payments" for "any bonus payment", and

(iii) by deleting the definition of "specified amount",

(b) in subsection (2) -

(i) in paragraph (a) by substituting "In this section, in the case of an individual who arrives in the State in any of the tax years 2012, 2013 or 2014," for "In this section",

(ii) in paragraph (a)(ii) by deleting "in any of the tax years 2012, 2013 or 2014", and

(iii) in paragraph (b) by substituting "are performed in the State for the tax years 2012, 2013 and 2014," for "are performed in the State,",