(1) Section 25 (amended by section 11 of the Act of 2010) of the Principal Act is amended -

(a) in subsection (1) (b) -

(i) in subparagraph (i) by substituting "€250" for "€126",

(ii) in subparagraph (ii) by substituting "€500" for "€317",and

(iii) by deleting subparagraph (iii),

and

(b) by deleting subsections (2) and (3).

(2) Section 26(1) of the Principal Act is amended by substituting "€500" for "€253".

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