(1) Section 21(1) (amended by section 14 of the Act of 2010) of the Principal Act is amended -

(a) in paragraph (a) by substituting "€500" for "€253",

(b) in paragraph (b) by substituting "€310" for "€157",

(c) in paragraph (c) by substituting "€500" for "€253",

(d) in paragraph (ea) (inserted by section 6 of the Act of 2006) by substituting "€500" for "€253", and

(e) in paragraph (f) by substituting "€500" for "€253" in each place in which it occurs.

(2) This section comes into operation on 1 January 2013.