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Amendment of section 373 (interpretation (Part 11)) of Principal Act.
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21.— Section 373 of the Principal Act is amended in subsection (2)—
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(a) by substituting “1 January 2002;” for “1 January 2002.” in paragraph (n)(ii), and
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(b) by inserting the following after paragraph (n):
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“(o) €23,000, where the expenditure was incurred—
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(i) in an accounting period ending on or after 1 January 2006, or
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(ii) in a basis period for a year of assessment, where that basis period ends on or after 1 January 2006.”.
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