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Amendment of section 16 (duty to keep records) of Principal Act.
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179.—Section 16 of the Principal Act is hereby amended—
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(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
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(b) in subsection (3)—
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(i) by the deletion of “, stamped on behalf of the Revenue Commissioners,”,
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(ii) by the insertion, after “the supply of goods or services,” of “the intra-Community acquisition of goods,”,
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(iii) by the insertion after “invoices,” where it first occurs of “monthly control statements,”,
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(iv) by the substitution of “records, invoices, monthly control statements” for “records or invoices”, and
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(v) by the insertion after “invoice,” of “monthly control statement,”.
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