14. (1) Schedule 3 to the Principal Act is amended—
(a) in Rule 1(2)(b)(ix) (amended by section 20(a) of the Act of 2021) of Part 2, by the substitution of “€5,000” for “€2,540” in each place where it occurs, and
(b) in Rule 1(2)(b)(x) (amended by section 20(b) of the Act of 2021) of Part 3, by the substitution of “€5,000” for “€2,540” in each place where it occurs.
(2) This section comes into operation on 1 January 2023.
