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Amendment of section 603A (disposal of site to child) of Principal Act.
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55.— (1) Section 603A of the Principal Act is amended—
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(a) in subsection (1A) by substituting “€500,000” for “€254,000”, and
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(b) by inserting the following after subsection (2):
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“(2A) For the purposes of subsection (2) ‘disposal’ includes a simultaneous disposal by both parents.”.
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(2) (a) Paragraph (a) of subsection (1) applies to disposals made on or after 5 December 2007.
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(b) Paragraph (b) of subsection (1) shall be deemed to have applied from 6 December 2000.
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