Finance Act, 1986

Amendment of section 32 (regulations) of Principal Act.

88.—Section 32 of the Principal Act is hereby amended—

(a) in paragraph (h) by the insertion after “documents” of “or other recorded data”,


(b) by the substitution of the following paragraph for paragraph (i):

“(i) the form of invoice, credit note, debit note and settlement voucher, including electronic form, required to be used for the purposes of this Act, the particulars required to be inserted in such documents or electronically recorded and the period within which such documents or electronic data are required to be issued or transmitted and such other conditions in relation to the issue or receipt, in any form, of an invoice, credit note, debit note and settlement voucher as may be imposed by the Revenue Commissioners;”.