Section 34 of the Principal Act is amended -
(a) in subsection (2) by substituting "or with any other applicable guidance issued by any other person (including the Board or the Minister) and specified in the regulations" for "or with any applicable guidance issued by any other person (including the Minister) and specified in the regulations", and
(b) in paragraph (b) of subsection (3) by substituting "approved by the Revenue Commissioners for the purposes of Chapter I of Part 30 of the Taxes Consolidation Act 1997," for "approved of by the Revenue Commissioners under Chapter II of Part I of the Finance Act, 1972,".