|
|
Amendment of section 32 (regulations) of Principal Act.
|
99.— (1) Section 32 of the Principal Act is amended—
|
|
| |
(a) by substituting the following for subsection (1)(e):
|
|
| |
“(e) (i) the manner in which any amount may be apportioned, including the methods of apportionment which may be applied for the purposes of paragraphs (a) and (b) of section 11(3),
|
|
| |
(ii) the circumstances or conditions under which a supply may or may not be treated as an ancillary supply, a composite supply, an individual supply, a multiple supply or a principal supply,
|
|
| |
(iii) a relatively small amount, or an element of a supply, which may be disregarded for the purposes of applying section 11(3);”,
|
|
| |
and
|
|
| |
(b) by inserting the following after subsection (2A):
|
|
| |
“(2B) Regulations under this Act may contain such incidental, supplementary and consequential provisions as appear to the Revenue Commissioners to be necessary for the purposes of giving full effect to—
|
|
| |
(a) Council Directive No. 77/388/EEC of 17 May 1977 19
,
|
|
| |
(b) Council Directive No. 79/1072/EEC of 6 December 1979 20
,
|
|
| |
(c) Council Directive No. 86/560/EEC of 17 November 1986 21
.”.
|
|
| |
(2) Paragraph (a) of subsection (1) comes into operation on such day as the Minister for Finance may appoint by order.
|
| |
19OJ No. L145 of 13.6.1977, p.1
20OJ No. L331 of 6.12.1979, p.11
21OJ No. L326 of 21.11.1986, p.40 |
