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Amendment of section 8 (taxable persons) of Principal Act.
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118.—Section 8 of the Principal Act is amended—
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(a) in subsection (1) by substituting “goods in the State in the circumstances set out in subsection (1A)(f) or supplies a service in the State in the circumstances set out in subsection (2)(aa),” for “a service in the State in the circumstances set out in subsection (2)(aa)”, and
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(b) in subsection (1A) by inserting the following paragraph after paragraph (e)—
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“(f) Where a person not established in the State supplies goods in the State which are installed or assembled, with or without a trial run, by or on behalf of that person, and where the recipient of the supply of those goods is—
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(i) a taxable person,
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(ii) a Department of State or local authority,
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(iii) a body established by statute, or
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(iv) a person who receives that supply for the purpose of any activity specified in the First Schedule,
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then that recipient shall in relation to that supply of those goods be a taxable person or be deemed to be a taxable person and shall be liable to pay the tax chargeable as if that recipient supplied those goods in the course or furtherance of business.”.
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