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Amendment of section 17 (invoices) of Principal Act.
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127.— Section 17 of the Principal Act is amended by inserting the following after subsection (1C)—
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“(1D) (a) In this subsection—
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‘travel agent’ and ‘margin scheme services’ have the meanings assigned to them by section 10C(1);
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‘qualifying accommodation’ and ‘qualifying conference’ have the meanings assigned to them by section 12(3)(ca).
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(b) Where a travel agent supplies margin scheme services that include qualifying accommodation in connection with attendance by a traveller at a qualifying conference the travel agent shall issue a document to the traveller containing particulars of the amount of tax chargeable by the accommodation provider in respect of the supply of the qualifying accommodation to that traveller.”.
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