3. Amendment of section 4.0fF the prucipal chav Onent

“(14) Notwithstanding the provisions of paragraph (d) of subsection (1), where an invoice is issued in respect of gecsis supplied within ten days from the date of delivery of such goods, the ume of supply of such gcads shail be deemed to be the. tirne at which the invoice was issued.” ;

by the insertion immediately after subsection (2) of

Guat section of the tollowing subsection:—

“(2a) Notwithstanding the provisions of paragraph (a) of subsection (2), when an invoice is issued in respect of services supplied within ten days from the date of performance of such service, the time of supply of such service shall be deemed to be the time at which the invoice was issued.” ;

in paragraph (a) of subsection (3) of that section by the substitution for the words “under an agreement”

of the words “under an agreement entered into on or after the appointed date” ;

by the addition at the end of that section of the following subsection : —

“(4) Where the Commissioner-General has directed any registered person to account for tax on a payment basis under section 23, the time of supply of goods and services supplied by such person shall be the time at which the payment in respect of such supply is Teceived.”.