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Amendment of section 132 of Principal Act
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38. Section 132 of the Principal Act is amended—
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(a) in subsection (1), by the substitution of the following paragraph for paragraph (b):
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“(b) has gross income during the relevant year which will not, as far as can reasonably be foreseen at the liability date in that year, exceed €18,000,”,
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(b) in subsection (2), by the substitution of “€30,000” for “€25,000”, and
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(c) in subsection (3) —
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(i) in paragraph (i), by the substitution of “€30,000” for “€25,000”, and
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(ii) in paragraph (ii), by the substitution of “€42,000” for “€35,000”.
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