Section 105.

1. The Taxes Consolidation Act 1997 is amended -

(a) in section 110(1), in paragraph (ba) of the definition of "carbon offsets", by substituting "Reducing" for "Reduced" and "process" for "programme",

(b) in section 128E(6)(a) by deleting "for" where it first occurs,

(c) in section 133 -

(i) in subsection (1)(da)(i) by substituting "section 443(16)" for "section 433(16)", and

(ii) in subsection (13)(b)(i) by substituting "the currency of the State" for "Irish currency",

(d) in section 198(1)(c)(iii)(II) by inserting "if" before "the person",

(e) in section 452A(1), in paragraph (b) of the definition of "interest", by deleting ", (3) (a)",

(f) in section 487(1)(a), in the definition of "group base tax", by substituting "subparagraphs (IV)" for "subparagraph (IV)",