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Amendment of section 17 (invoices) of Principal Act.
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132.—Section 17 of the Principal Act is hereby amended by the substitution of the following proviso for the proviso to subsection (1B) (inserted by the Act of 1992):
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“Provided that this provision shall not apply—
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(a) to taxable persons whose taxable turnover in respect of supplies of goods to other taxable persons has not exceeded £2,000,000 in the previous period of 12 months, and
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(b) in any event, in respect of all such supplies made in the taxable periods commencing on or after the 1st day of May, 1995.”.
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