(1) The Taxes Consolidation Act 1997 is amended -

(a) in section 285D -

(i) in subsection (1), in the definition of "SME", by the substitution of "Commission Regulation (EU) 2022/2472 of 14 December 2022 [OJ No. L327, 21.12.2022, p. 1]" for "Commission Regulation (EU) No. 702/2014 of 25 June 2014[OJ No. L193, 1.7.2014, p. 1]", and

(ii) in subsection (17), by the substitution of "€10,000" for "€60,000",

(b) in section 604B(1), in the definition of "relevant period", by the substitution of "31 December 2025" for "30 June 2023",

(c) in section 658A -

(i) in subsection (1), in the definition of "relevant period", by the substitution of "31 December 2025" for "30 June 2023",

(ii) in subsection (4)(c), by the substitution of "Commission Regulation (EU) 2022/2472 of 14 December 2022 [OJ No. L327, 21.12.2022, p. 1]" for "Commission Regulation (EU) No. 702/2014 of 25 June 2014 [OJ No. L193, 1.7.2014, p. 1]", and