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Amendment of section 373 (interpretation (Part 11)) of Principal Act.
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21.— Section 373 of the Principal Act is amended in subsection (2)—
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(a) by substituting “1 January 2006;” for “1 January 2006.” in paragraph (o)(ii), and
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(b) by inserting the following after paragraph (o):
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“(p) €24,000, where the expenditure was incurred—
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(i) in an accounting period ending on or after 1 January 2007, or
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(ii) in a basis period for a year of assessment, where that basis period ends on or after 1 January 2007.”.
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