(1) Part 18D of the Principal Act is amended -

(a) in section 531AM -

(i) in paragraph (a) of the Table to subsection (1) -

(I) in subparagraph (IV), by substituting "Schedule 3," for "Schedule 3, and",

(II) in subparagraph (V), by substituting "782A(3), and" for "782A(3).", and

(III) by inserting the following subparagraph after subparagraph (V):

"(VI) emoluments in the nature of a contribution by an employer to a PRSA (within the meaning of Chapter 2A of Part 30).",

and

(ii) in subsection (2), by substituting "€13,000" for "€12,012",

and

(b) in section 531AN -

(i) in subsection (3) by substituting -

(I) "€18,668" for "€17,576", and