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Finance Act 2007
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Amendment of Sixth Schedule to Principal Act.

96.— The Sixth Schedule to the Principal Act is amended—

(a) with effect from 1 March 2007 by substituting “€35,000” for “€27,500”, in paragraphs (viib) and (viic), and

(b) with effect from 1 July 2007, by inserting the following after paragraph (xv):

“(xva) children’s car safety seats,”.