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Amendment of section 19 (tax due and payable) of Principal Act.
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106.—Section 19 of the Principal Act is amended—
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(a) in subsection (2) by inserting “However this subsection does not apply to the tax chargeable in respect of supplies of goods or services where tax is due in accordance with paragraph (a) or (b) of subsection (1) by a taxable person who is not authorised under section 14 to account for tax due by reference to the amount of the moneys received during a taxable period or part thereof.” after “at the time of such receipt.”, and
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(b) by inserting the following after subsection (3)(c):
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“(d) (i) A return required to be furnished by a taxable person under this subsection may be furnished by the taxable person or another person acting under the taxable person's authority for that purpose and a return purporting to be a return furnished by a person acting under a taxable person's authority shall be deemed to be a return furnished by the taxable person, unless the contrary is proved.
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(ii) Where a return in accordance with paragraph (i) is furnished by a person acting under a taxable person's authority the provisions of any enactment relating to value-added tax shall apply as if it had been furnished by the taxable person.”.
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