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Amendment of section 17 (invoices) of Principal Act.
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134.—Section 17 of the Principal Act is hereby amended by the insertion of the following subsection after subsection (2) (inserted by the Act of 1978):
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“(2A) A flat-rate farmer who, in accordance with section 12C, is required to issue an invoice in respect of a supply of agricultural machinery shall, in respect of each supply, issue an invoice in the form and containing such particulars as may be specified by regulations if the following conditions are fulfilled:
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(a) the issue of the invoice is requested by the taxable dealer,
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(b) the taxable dealer provides the form for the purpose of the invoice and enters the appropriate particulars thereon, and
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(c) the taxable dealer gives to the flat-rate farmer a copy of the invoice,
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but may issue the invoice if those conditions or any one of them are not fulfilled.”.
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