Section 280G(4) of the Principal Act is amended -
(a) by the substitution of the following paragraph for paragraph (a):
"(a) the aggregate amount of turnover of the group does not exceed €50 million net (or €60 million gross);", and
(b) by the substitution of the following paragraph for paragraph (b):
"(b) the aggregate balance sheet total of the group does not exceed €25 million net (or €30 million gross);".