(1) Section 123B of the Principal Act is amended -

(a) in subsection (1) by substituting the following for the definition of "combined card":

"'combined card' means a card, issued by a promoter to a person having an address in the State, which contains 2 functions being the function of a cash card and the function of a debit card;",

(b) by substituting the following for subsection (2):

"(2) A promoter shall, within one month of the end of each year, commencing with the year 2006, deliver to the Commissioners a statement in writing showing the number of cash cards, combined cards and debit cards issued at any time by the promoter and which are valid on 31 December in that year, distinguishing in the case of combined cards the number of such cards both of whose functions were used during the year and the number of such cards only one of whose functions was used during the year.",

and

(c) by substituting the following for subsection (4):

"(4) Stamp duty shall be charged on every statement delivered in pursuance of subsection (2) -

(a) at the rate of €10, in the case of each cash card and each debit card,