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Transitional provisions.
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31.—(1) (a) The register that, immediately before the commencement of this Act, was the register of persons who may become or who are accountable persons shall, as on and from such commencement, become and be the register of persons who may become or who are taxable persons under section 9 of the Principal Act as amended by this Act and the persons who, immediately before such commencement, were registered in the former register shall, upon such commencement, stand registered in the latter register.
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(b) A person who, immediately before the commencement of this Act, was authorised to treat—
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(i) the moneys which he received in respect of the delivery of taxable goods or rendering of taxable services as the consideration in respect of such delivery of goods or rendering of services,
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and
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(ii) the moneys he received in respect of the rendering of taxable services as the consideration for the rendering of such services,
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shall be deemed (if he could be so authorised) to have been authorised to determine his tax liability in respect of supplies of goods and services or supplies of services, as the case may be, under section 14 of the Principal Act as amended by this Act.
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(c) A person who, immediately before the commencement of this Act, was an accountable person and who, upon such commencement, would not, unless he so elected under section 8 (3) of the Principal Act, be a taxable person, shall, upon such commencement, be deemed to have so elected and shall be a taxable person until the time when the election is cancelled or he permanently ceases to supply taxable goods and services, whichever is the later.
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(2) In relation to a person who, immediately before the commencement of this Act, was an accountable person—
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(a) references in subsection (3) of section 7 of the Principal Act to a waiver shall be deemed to include references to a waiver made under subsection (1) of the said section 7 before such commencement,
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(b) references in subsection (5) of section 8 of the Principal Act to an election shall be deemed to include references to an election made under subsection (3) of the said section 8,
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(c) references in the said subsection (3) of the said section 7 to the supply of services shall be deemed to include references to the rendering of services before such commencement, and
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(d) references in the said subsection (5) and subsection (6) (b) of the said section 8 to the supply of goods or services shall be deemed to include references to the delivery of goods, or the rendering of services, before such commencement.
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