9. Amendment of section 118 of Act of 1997

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.”.