Section 477 is amended -
(a) in subsection (1), by deleting "'specified limit' means €195.",
(b) in subsection (2), by deleting paragraph (b),
(c) in subsection (5)(a), by deleting "paragraph (a)(i) of" and by substituting "paragraph (c) of that subsection" for "clause (III) of that paragraph",
(d) in subsection (6), by substituting the following for paragraph (c):
"(c) Each local authority shall, on or before 1 November each year, provide the Revenue Commissioners with a return in such computerised format as the Revenue Commissioners may require for the purposes of giving effect to the relief provided for in this section and containing, in respect of every claimant who has furnished an identifying number mentioned in subsection (4), the details specified in subparagraphs (i), (iii) and (iv) of paragraph (b).",
and
(e) by substituting the following for subsection (7):
"(7) Where the service consists of the provision of domestic refuse collection or disposal, is provided and charged f
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