(1) For the purposes of this section -

(a) the definition of "pensioner" in section 1 shall apply with the modification that references to the relevant date in paragraphs (b) and (c) of the definition shall be read as references to 31 August 2014 or such other date as may be specified in accordance with section 9(1)(b)(ii) of the Financial Emergency Measures in the Public Interest Act 2013;

(b) "relevant (post 29 February 2012) pensioner" means, subject to subsection (2), a person who became a pensioner after 29 February 2012, or becomes such after the passing of the Financial Emergency Measures in the Public Interest Act 2013, but no later than 31 August 2014 or such other date as may be specified in accordance with section 9(1)(b)(ii) of the Financial Emergency Measures in the Public Interest Act 2013 and the annual pension of whom (in either case) exceeds €32,500.

(2) In subsection (1)(b) the words "but no later than 31 August 2014 or such other date as may be specified in accordance with section 9(1)(b)(ii) of the Financial Emergency Measures in the Public Interest Act 2013" shall be disregarded in the case of a pensioner falling under paragraph (c) of the definition in section 1 of "pensioner", as that definition applies by virtue of subsection (1)(a).