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Amendment of section 32 of Principal Act.
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21.—Section 32 of the Principal Act is hereby amended—
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(a) by the substitution in subsection (1) of the following paragraphs for paragraphs (b), (e), (g) and (p):
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“(b) the treatment under section 5 (3) of the use and services specified therein as services supplied by a person for consideration in the course of business:
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(e) the manner in which, notwithstanding section 11 (3), any amount may be apportioned;
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(g) the determination, under section 14, of a person's tax liability for any period by reference to moneys received and the adjustments, including a charge of tax, which may be made when a person becomes entitled to determine his tax liability in the manner aforesaid or, having been so entitled, ceases to be so entitled or ceases to be a taxable person;
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(p) matters consequential on the death of a registered person or his becoming subject to any incapacity including the treatment of a person of such class or classes as may be specified in the regulations as a person carrying on the business of the deceased or incapacitated person;”,
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(b) by the deletion of paragraph (w) of the said subsection (1), and
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(c) by the insertion after subsection (2) of the following subsection:
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“(2A) Regulations under this section for the purposes of section 5 (7), subsection (1) or (2) of section 13 or subsection (6) or (7) of section 15 shall not be made without the consent of the Minister for Finance.”.
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