(1) Section 125 of the Principal Act is amended in subsection (2) by substituting "25 days" for "30 days".

(2) Section 125A of the Principal Act is amended -

(a) in subsection (1), in the definition of "insured person", by substituting "spouse or civil partner" for "spouse" in each place,

(b) in subsection (1), in the definition of "relevant contract", by substituting "spouse or civil partner" for "spouse" in each place,

(c) by substituting the following for subsection (3):

"(3) There shall be charged on every statement delivered by an authorised insurer pursuant to subsection (2) a stamp duty at the rate of -

(a) where the relevant contract was renewed or entered into before 1 January 2010 -

(i) €53 in respect of each insured person aged less than 18 years, and

(ii) €160 in respect of each insured person aged 18 years or over,

(b) where the relevant contract was renewed or entered into on or after 1 January 2010 and before 1 January 2011 -