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Amendment of section 9 (registration) of Principal Act.
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80.—Section 9 of the Principal Act is hereby amended—
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(a) in subsection (1), by the insertion after “taxable persons” of “or who are persons who dispose of goods which pursuant to section 3 (7) are deemed to be supplied by a taxable person in the course or furtherance of his business”, and
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(b) by the insertion after subsection (2) of the following subsection:
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“(2A) Every person who disposes of goods which pursuant to section 3 (7) are deemed to be supplied by a taxable person in the course or furtherance of his business shall, within fourteen days of such disposal, furnish in writing to the Revenue Commissioners the particulars specified in regulations as being required for the purpose of registering such person for tax.”.
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