(1) The Principal Act is amended in section 481 -

(a) in subsection (1), in the definition of "relevant deduction", by substituting "100 per cent" for "80 per cent", and

(b) in subsection (7) by substituting "€50,000" for "€31,750".

(2) This section comes into operation on such day or days as the Minister for Finance may by order or orders appoint and different days may be appointed for different purposes or different provisions.