As respects the year of assessment 2011 and subsequent years of assessment, section 188 of the Principal Act is amended -
(a) in subsection (2)(a) by substituting "€36,000" for "€40,000" (inserted by the Finance Act 2008), and
(b) in subsection (2)(b) by substituting "€18,000" for "€20,000" (inserted by the Finance Act 2008).