Section 470B of the Taxes Consolidation Act 1997 is amended -

(a) in subsection (1), in the definition of "relevant year of assessment" -

(i) in paragraph (a), by substituting ", 2011 or 2012" for "or 2011", and

(ii) in paragraph (b), by substituting "2013, the year of assessment 2013" for "2012, the year of assessment 2012",

(b) in subsection (2), by substituting "1 January 2013" for "1 January 2012",

(c) in subsection (4)(a), by substituting "1 January 2013" for "1 January 2012", and

(d) in subsection (5)(b) -

(i) by substituting "2013" for "2012", and

(ii) by substituting "2012" for "2011" in both places where it appears.