(1) Rule 1 of Part 2 of Schedule 3 to the Principal Act is amended by the substitution of the following paragraph for paragraph (9) (amended by section 7 of the Social Welfare Act 2012):

"(9) in the case of -

(a) a fisherman, the gross income derived from any form of selfemployment, or

(b) a farmer entitled to or in receipt of farm assist, the gross yearly income which the farmer or his or her spouse, civil partner or cohabitant may reasonably be expected to receive from farming or any other form of self-employment,

less -

(i) any expenses necessarily incurred in carrying on any form of self-employment, and

(ii) where the fisherman or farmer has a qualified child, who normally resides with him or her, an amount of -

(I) €254 per annum in respect of each of the first 2 qualified children, and

(II) €381 per annum in respect of each subsequent qualified child,

calculated at the rate of 70 per cent;".

(2) This section comes into operation on 8 March 2017.