5. Amendment of section 25 of the principal enactment

Section 25 of the principal enactment is hereby amended in subsection (1) of that section by the substitution for the words “so undercharged or overcharged.” of the words,

“so undercharged or over charged :

Provided however, the adjustment in respect of input tax under claimed on an original tax invoice shall be made in respect of a tax debit note or a tax credit note issued not later than six months after the issue of the original tax invoice, to which the tax debit note or the tax credit note relates.”.