5. The Stamp Duties Consolidation Act 1999 is amended -
(i) in subsection (3) by substituting "Any person who before the passing of the Finance (No. 2) Act 2008" for "Any person who",
(ii) by inserting the following after subsection (4):
"(4A) Any person who, on or after the passing of the Finance (No. 2) Act 2008, being employed or concerned in or about the preparation of any instrument, prepares any such instrument in which all the facts and circumstances, of which the person is aware, affecting the liability of such instrument to duty, or the amount of the duty with which such instrument is chargeable, are not fully and truly set forth in the instrument or in any statement to which subsection (2) relates, shall incur a penalty of €3,000.",
(iii) in subsection (5) -
(I) by substituting "subsection (3) of this section or section 134A(2)(a), as the case may be," for "subsection (3)", and
(II) by substituting "negligently or deliberately, as the case may
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