(1) The Principal Act is amended -

(a) in section 153(6)(a) by substituting "25 per cent" for "the standard rate",

(b) in section 172A(1)(a) -

(i) in the definition of "dividend withholding tax", by substituting "a rate of 25 per cent" for "the standard rate in force at the time the relevant distribution is made",

(ii) by substituting the following definition for the definition of "tax reference number":

"'tax reference number' means -

(i) in the case of an individual who is or was resident in the State, the Personal Public Service Number (within the meaning of section 262 of the Social Welfare Consolidation Act 2005) issued to the individual,

(ii) in the case of a person, not being a person to whom subparagraph (i) applies, or other body who or which is within the charge to income tax or corporation tax in the State, the reference number stated on any return of income form or notice of assessment issued to the person or other body by an officer of the Revenue Commissioners, and