Section 61 of the Principal Act is amended in subsection (1) -
(a) as respects persons dying on or after 26 January 2001 and prior to 1 January 2002, by the substitution of "£25,000" for "£5,000", and
(b) as respects persons dying on or after 1 January 2002, by the substitution of "€31,750" for "£5,000".