(1) Any form set out in a statute or statutory instrument passed or made before the 1st day of January, 2002, and containing a reference to a sum of money in the Irish pound unit (whether expressly or by reference to section 11 of the Decimal Currency Act, 1970) may be modified by, or with the express permission of, the authority issuing it so as to show also the corresponding amount in the euro unit in accordance with the conversion rate.

(2) Any form set out in a statute or statutory instrument passed or made before the 1st day of January, 2002, which is designed to accommodate references to sums of money wholly or partly in the Irish pound unit (whether expressly or by reference to section 11 of the Decimal Currency Act, 1970) may be modified by, or with the express permission of, the authority issuing it so as to enable it to accommodate references to sums of money wholly or partly in the euro unit.

(3) Subsections (1) and (2) are without prejudice to any other provision authorising the modification of any such form.