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Registration
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55. The Principal Act is amended—
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(a) in section 65(3), by—
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(i) the designation of the existing provision as paragraph (a) of that subsection, and
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(ii) the insertion of the following paragraphs after paragraph (a):
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“(b) Where an accountable person, when registering for tax, has furnished particulars specified in regulations referred to in paragraph (a) stating that he or she shall not engage in intra-Community trade, and the person subsequently engages in intra-Community trade, that person shall, within the period of 30 days beginning on the date on which he or she first engages in intra-Community trade, notify the Revenue Commissioners in writing of such an engagement.
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(c) Where an accountable person notifies the Revenue Commissioners under paragraph (b) regarding his or her engagement in intra-Community trade, the Revenue Commissioners shall request that person to correct the particulars furnished as specified in regulations referred to in paragraph (a).
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(d) In this subsection, ‘intra-Community trade’ means—
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(i) the intra-Community supply of goods made by an accountable person and dispatched or transported from the State to a person registered for value-added tax in another Member State, or
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(ii) the intra-Community acquisition of goods.”,
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(b) in section 91C(2), by the substitution of “subsection (3)(a) of section 65” for “subsection (3) of section 65”,
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(c) in section 91E(2), by the substitution of “subsection (3)(a) of section 65” for “subsection (3) of section 65”, and
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(d) in section 91K(2), by—
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(i) the substitution of “subsection (3)(a) of section 65” for “subsection (3) of section 65”, and
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(ii) the substitution of “subsection (3)(a)” for “subsection (3) ”.
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