4. The Capital Acquisitions Tax Consolidation Act 2003 is amended -
(a) by deleting section 25, and
(b) in section 58 -
(i) by substituting "€3,000" for "€2,535" in subsections (1)(a) and (1A)(a),
(ii) by substituting "€3,000" for "€1,265" in subsection (2),
(iii) by inserting "deliberately or carelessly" before "fails" and by deleting ", by reason of fraud or neglect by that person," in subsection (1A),
(iv) by substituting "deliberately or carelessly" for "fraudulently or negligently" in subsection (3),
(v) by substituting "deliberately nor carelessly" for "fraudulently nor negligently" and "carelessly" for "negligently" in subsection (4),
(vi) by substituting "€3,000" for "€1,265" in subsection (7), and
(vii) by substituting the following for subsection (9):
"(9) Subject to this section -
(a) sections 987(4), 1062, 1063, 1064, 1065, 1066 and 1068 of the Taxes Consolidation Act 1997 shall, with any necessary modifications, apply to a penalty under this Act as
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