(1) Part 9 of the Principal Act is amended -

(a) in section 123B(4) -

(i) in paragraphs (a) and (b) by substituting "€2.50" for "€5" (inserted by the Finance Act 2008), and

(ii) in paragraph (c) by substituting "€5" for "€10" (as so inserted),

and

(b) in section 123C(1) by substituting the following for the second-mentioned reference to B in the definition of "preliminary duty":

"B is -

(a) 40 per cent where the base period is 2007, or

(b) 80 per cent where the base period is a subsequent year;".

(2) Subsection (1)(a) has effect as respects any statement that falls to be delivered by a bank or building society after 31 December 2008.