The Principal Act is amended -

(a) in section 864 by substituting the following for subsection (1)(a):

"(a) all claims for exemption or for any allowance, credit or deduction under those Acts,",

(b) in section 864 by inserting the following after subsection (2):

"(3) Any person who -

(a) makes or delivers to the Revenue Commissioners, or

(b) knowingly or carelessly assists in or induces another to make or deliver to the Revenue Commissioners,

any incorrect account, declaration, information, particulars, return or statement, including by means of approved electronic communications (within the meaning of section 864A), in connection with any claim for exemption or for any allowance, credit, deduction, relief or repayment shall be liable to a penalty of €3,000.",

(c) in section 864A(1)(c) by inserting "credit," after "claim for an allowance,",

(d) in section 864A(1)(d) by inserting "credit," after "an allowance," in both places where it occurs,

(e) by substituting the following for section 960: