4. The Principal Regulations are amended by substituting the following for Regulation 5:

“5. (1) The Taoiseach shall make a specification from time to time of thresholds below which parties are exempted from providing any Intrastat information in accordance with Article 10 of the basic Regulation.

(2) (a) A specification by the Taoiseach for the purposes of paragraph (1) shall be published in the Iris Oifigiúil as soon as may be after it is made.

(b) Until the contrary is shown, evidence of a specification for the purposes of paragraph (1) may be given in proceedings for an offence under these Regulations by the production of a copy of the Iris Oifigiúil purporting to contain the specification.”.

GIVEN under my Official Seal, this 17 day of October, 2005

Bertie Ahern

TAOISEACH