19. Section 138 of the Principal Act is amended—

(a) by inserting the following subsection after subsection (1):

“(1A) Without prejudice to subsection (1), where, in respect of the fee referred to in subsections (1)(b) and (4)(b) of section 137A, the Board is satisfied that, having regard to changes in the value of money generally in the State that have occurred in—

(a) any period ending on or before the date that falls 24 months after the commencement of subsection (2A) of section 134, or

(b) any period subsequent to that date,

it is appropriate for it to declare a fee of a greater or lesser amount than—

(i) in the case of section 137A(1)(b) —

(I) €90, or

(II) the amount that was last previously declared (in exercise of the power under this section) for the purposes of that provision,

or

(ii) in the case of section 137A(4)(b) —

(I) €375, or

(II) the amount that was last previously declared (in exercise of the power under this section) for the purposes of that provision,

it may, subject to subsection (2A), declare in writing, for the purposes of subsection (1)(b) or (4)(b) of section 137A, a fee of such greater or lesser amount.”,

and

(b) by inserting the following subsection after subsection (2):

“(2A) In respect of the declaration of a fee referred to in subsection (1A), the amount (expressed as a percentage) by which the amount of a fee declared under that subsection is greater or lesser than the amount of the relevant fee mentioned in that subsection shall be such as, in the opinion of the Board, approximates to the percentage increase or decrease in the value of money generally in the State that has occurred in—

(a) unless paragraph (b) applies, the period beginning on the commencement of subsection (2A) of section 134 and ending on the making of the declaration, or

(b) if the power under this section has been previously exercised for the purpose of subsection (1)(b) or (4)(b) of section 137A, as the case may be, the period beginning on the date that the power was last exercised and ending on the making of the declaration.”.