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Amendment of section 17 (invoices) of Principal Act.
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86.—Section 17 of the Principal Act is hereby amended by the insertion after subsection (1) of the following subsection:
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“(1A) (a) An invoice or other document required to be issued under this section shall, subject to paragraph (b), be deemed to be so issued if the particulars which are required by regulations to be contained in such invoice or other document, as the case may be, are recorded and retained in an electronic data processing system and are transmitted by electronic means without the issue of any invoice or other document.
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(b) An invoice or other document required to be issued under this section shall not be deemed by paragraph (a) to be issued unless the person who is required to issue such invoice or other document, as the case may be, has given to the Revenue Commissioners at least one month's notice in writing that he proposes to keep and retain such records and make such transmissions as are referred to in that paragraph, and he complies with such other conditions as may be specified by regulations.
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(c) A person who receives the transmissions referred to in paragraphs (a) and (b) shall not be deemed to be issued with an invoice or other document, as the case may be, required to be issued under this section unless he has given to the Revenue Commissioners at least one month's notice in writing that he proposes to receive such transmissions, and he complies with such other conditions as may be specified by regulations.”.
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