Section 373 of the Principal Act is amended in subsection (2) -
(a) by substituting "1 January 2002;" for "1 January 2002." in paragraph (n)(ii), and
(b) by inserting the following after paragraph (n):
"(o) €23,000, where the expenditure was incurred -
(i) in an accounting period ending on or after 1 January 2006, or
(ii) in a basis period for a year of assessment, where that basis period ends on or after 1 January 2006.".