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Amendment of section 121 of Principal Act (benefit of use of car)
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10. Section 121(4A) of the Principal Act is amended—
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(a) in paragraph (aa)(iii), by the substitution of “subject to paragraph (ab), €35,000” for “€35,000”,
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(b) in paragraph (ab)—
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(i) by the substitution of “years of assessment 2023, 2024 and 2025” for “years of assessment 2023 and 2024”, and
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(ii) in subparagraph (i)—
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(I) by the substitution of “subparagraph (i), (ii) or (iii)” for “subparagraph (i) or (ii)”, and
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(II) in clause (I), by the substitution of “subparagraph (i), (ii) or (iii)” for “subparagraph (i) or (ii)”,
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and
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(c) in paragraph (ba), by the substitution of “years of assessment 2023, 2024 and 2025” for “years of assessment 2023 and 2024”.
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