(1) Section 18 (1) of the Principal Act is hereby amended by -
(a) the substitution in paragraph (a) of "of an amount equal to 5 per cent, of the reckonable income in excess of £520 or the amount of £230, whichever is the greater" for "of an amount equal to 5 per cent, of the reckonable income or the amount of £250, whichever is the greater",
(b) the substitution in paragraph (c) of "of an amount equal to 5 per cent, of reckonable emoluments in excess of £520 or the amount of £230, whichever is the greater" for "of an amount equal to 5 per cent, of reckonable emoluments or the amount of £250, whichever is the greater",
(c) the substitution in paragraph (d) of "£21,500" for "£20,900" (inserted by section 8 of the Act of 1994), and
(d) the substitution in paragraph (h) of "£230" for "£250" in both places where it occurs.
(2) This section shall come into operation on the 6th day of April, 1995.