Section 6.

1. As respects the year of assessment 2011 and subsequent years of assessment, the Taxes Consolidation Act 1997 is amended as follows:

(a) in section 461 -

(i) in paragraph (a) by substituting "€3,300" for "€3,660",

(ii) in paragraph (b) by substituting "€3,300" for "€3,660", and

(iii) in paragraph (c) by substituting "€1,650" for "€1,830";

(b) in section 461A by substituting "€540" for "€600";

(c) in section 462(2) by substituting "€1,650" for "€1,830";

(d) in section 463(2)(i) by substituting -

(i) "€3,600" for "€4,000",

(ii) "€3,150" for "€3,500",

(iii) "€2,700" for "€3,000",

(iv) "€2,250" for "€2,500", and

(v) "€1,800" for "€2,000";