(1) Section 13(2) of the Principal Act is amended -

(a) in paragraph (d) (amended by section 10(1)(b) of the Act of 2015) by the substitution -

(i) in subparagraph (i), of “€386” for “€376”, and

(ii) in subparagraph (ii), of “€386” for “€376”, and

(b) in paragraph (da) (amended by section 13(2) of the Social Welfare Act 2011) by the substitution of the following subparagraph for subparagraph (i):

“(i) so much of the allowable contribution referred to in subparagraph (e) of Regulation 31(1) of the Income Tax (Employments) Regulations 2018 (S.I. No. 345 of 2018), and”.

(2) This section comes into operation on 1 January 2019.