9. Section 118 of the Act of 1997 is amended in subsection (5G)—
(a) by substituting “€1,250” for “€1,000” in paragraph (a),
(b) by substituting “4” for “5” in paragraph (c), and
(c) by inserting the following after paragraph (c):
“(d) Notwithstanding paragraph (a), where the expense or part thereof, as the case may be, is in connection with the provision of a pedelec, the amount referred to in paragraph (a) shall be €1,500.”.
