With effect from 1 January 2007, section 15B is amended -
(a) in subsection (5A) -
(i) by substituting "the Slovak Republic," for "the Slovak Republic, or" in subparagraph (ii), and
(ii) by inserting the following after subparagraph (ii):
"(iia) the date of the first use of the means of transport was before 1 January 1999 in the case of means of transport entering the State from the Republic of Bulgaria or Romania, or",
and
(b) in the definition of 'date of accession' in subsection (7)(a) by inserting "or 1 January 2007 in respect of the Republic of Bulgaria and Romania" after "Slovak Republic".