25. (1) Section 2 (inserted by the Act of 2015) of the Act of 2010 is amended in subsection (2)—

(a) by the substitution of “ €39,000” for “ €34,132”,

(b) by the substitution, in subparagraph (i), of “the following subparagraphs” for “subparagraphs (ii) and (iii)”,

(c) by the substitution, in subparagraph (ii), of “the following subparagraphs” for “subparagraph (iii)” and the substitution of “subsection,” for “subsection, and”,

(d) in subparagraph (iii)—

(i) by the insertion, after “1 January 2018”, of “and subject to the following subparagraphs”, and

(ii) by the substitution of “subsection,” for “subsection.”,

(e) by the insertion of the following after subparagraph (iii)—

“(iv) with effect on and from 1 January 2019 and subject to subparagraph (v), in accordance with Table D to this subsection, and

(v) with effect on and from 1 January 2020, in accordance with Table E to this subsection.”,

and

(f) by the insertion of the following after Table C to that subsection:

“TABLE D

TABLE E

(2) This section shall come into operation on 1 January 2019.