Rule 1(4) (amended by section 3 of the Social Welfare and Pensions (No. 2) Act 2014) of Part 5 of Schedule 3 to the Principal Act is amended -

(a) 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 but before 5 January 2017, an amount of €90 together with half the weekly earnings in excess of that amount shall be disregarded;",

and

(b) by the insertion of the following subparagraph after subparagraph (d):

"(da) in calculating the weekly earnings for the purposes of subparagraph (a) for any period commencing on or after 5 January 2017, an amount of €110 together with half the weekly earnings in excess of that amount shall be disregarded;".