Finance Act, 1992

Amendment of section 16 (duty to keep records) of Principal Act.

179.—Section 16 of the Principal Act is hereby amended—

(a) in subsection (2) by the deletion of “and, in respect of goods imported by him, copies, stamped on behalf of the Revenue Commissioners, of the relevant customs entries”, and

(b) in subsection (3)—

(i) by the deletion of “, stamped on behalf of the Revenue Commissioners,”,

(ii) by the insertion, after “the supply of goods or services,” of “the intra-Community acquisition of goods,”,

(iii) by the insertion after “invoices,” where it first occurs of “monthly control statements,”,

(iv) by the substitution of “records, invoices, monthly control statements” for “records or invoices”, and

(v) by the insertion after “invoice,” of “monthly control statement,”.