(ii) in paragraph (ii) by substituting 'the amount of qualifying interest paid by the individual in the period 1 January 2009 to 30 April 2009 or, if less, €1,000 and the amount of qualifying interest paid by the individual in the period 1 May 2009 to 31 December 2009 or, if less, €2,000' for 'the amount of qualifying interest paid by the individual in the year of assessment or, if less, €3,000'.".

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