(1) The Principal Act is amended -

(a) in section 81AA -

(i) in subsection (7A), by the deletion of "as provided for by Article 18 of the EU Regulation", and

(ii) in subsection (16), by the substitution of "30 June 2023" for "31 December 2022",

and

(b) in section 81C -

(i) in subsection (1), in the definition of "relevant period", by the substitution of "30 June 2023" for "31 December 2022", and

(ii) in subsection (12), by the substitution of "30 June 2023" for "31 December 2022".

(2) Subsection (1) shall come into operation on such day or days as the Minister for Finance may appoint by order.