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Amendment of section 5 (supply of services) of Principal Act.
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100.—Section 5 (inserted by the Act of 1978) of the Principal Act is hereby amended in subsection (6)—
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(a) by the addition to clause (II) of subparagraph (ii) of paragraph (e) (inserted by the Act of 1986) of “or” after “supplied,”, and
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(b) by the insertion after clause (II) of subparagraph (ii) of paragraph (e) (inserted by the Act of 1986) of the following clause:
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“(III) who has an establishment in the State and his principal establishment in the country in which, but for this subparagraph, the services would be deemed to be supplied,”.
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