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";
(e) in section 464 by substituting "€490" and "€245" for "€650" and "€325" respectively;
(f) in section 465(1) by substituting "€3,300" for "€3,660";
(g) in section 466(2) by substituting "€70" for "€80";
(h) in section 466A(2) by substituting "€810" for "€900";
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