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Amendment of section 121A of Principal Act (benefit of use of van)
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11. Section 121A(2)(b) of the Principal Act is amended—
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(a) in subparagraph (vii)(III), by the substitution of “subject to subparagraph (viii), €35,000” for “€35,000”,
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(b) in subparagraph (viii),
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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 clause (I)—
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(I) by the substitution of “clause (I), (II) or (III)” for “clause (I) or (II)”, and
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(II) in subclause (A) by the substitution of “clause (I), (II) or (III)” for “clause (I) or (II)”.
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