(1) Section 531AN of the Principal Act is amended -

(a) in subsection (3) -

(i) by substituting "€18,772" for "€18,668", and

(ii) by substituting "2.5 per cent" for "3 per cent",

(b) in subsection (3A)(a) by substituting "2.5 per cent" for "3 per cent",

(c) in subsection (5) by substituting "increased by the greater of" for "increased by",

(d) in subsection (6) by substituting "increased by the greater of" for "increased by", and

(e) by substituting the following Table for the Table to that section:

"TABLE

PART 1