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Amendment of section 3A (intra-Community acquisition of goods) of Principal Act.
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97.—Section 3A (inserted by the Act of 1992) of the Principal Act is hereby amended in paragraph (a) of subsection (1) by the insertion after “supplied by a person registered for value-added tax in a Member State,” of “or by a person obliged to be registered for value-added tax in a Member State,”.
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