(a) make provision for enabling goods imported by registered persons or by such classes of registered persons as may be specified in the regulations for the purposes of a business carried on by them to be delivered or removed, subject to such conditions or restrictions as may be specified in the regulations or as the Revenue Commissioners may impose, without payment of the tax chargeable on the importation, and

(b) provide that the tax be accounted for by the persons or classes of persons aforesaid in the return, made by them under section 19 (3), in respect of the taxable period during which the goods are so delivered or removed.’.”.

(a) by the insertion, after subsection (1), of the following subsection:

“(2) A flat-rate farmer who, in accordance with section 12A, is required to issue an invoice in respect of the supply of agricultural produce or an agricultural service shall, in respect of each such supply, issue an invoice in the form and containing such particulars (in addition to those specified in the said section 12A) as may be specified by regulations if the following conditions are fulfilled:

(a) the issue of an invoice is requested by a taxable person,

(b) the taxable person provides the form for the purpose of the invoice and enters the appropriate particulars thereon, and

(c) the taxable person gives to the flat-rate farmer a copy of the invoice.

but may issue the invoice if those conditions or any of them are not fulfilled.”,

(b) by the insertion, after subsection (3), of the following subsection:

“(4) Where subsequent to the issue by a flat-rate farmer of an invoice in accordance with subsection (2), the consideration as stated on the invoice is increased or reduced, or a discount is allowed, whichever of the following provisions is appropiate shall have effect:

(a) in case the consideration is increased, the flat-rate farmer shall issue another invoice (if the condiditions referred to in subsection (2) are fulfilled in relation to it) containing particulars of the increase and of the flat-rate addition appropriate thereto and in such form and containing such other particulars as may be specified by regulations and such other invoice shall be deemed, for the purposes of section 12, to be issued in accordance with section 12A, but the said farmer may issue the invoice if the said conditions or any of them are not fulfilled,

(b) in case the consideration is reduced or a discount is allowed, the flat-rate farmer shall, if the person to whom the supply was made is a taxable person, issue a document (in this section referred to as ‘a farmer credit note’) containing particulars of the reduction or discount and in such form and containing such other particulars as may be specified by regulations, and the amount which the taxable person may deduct under section 12 shall, in accordance with regulations, be reduced by an amount equal to the amount of the flat-rate addition appropriate to the amount of the reduction or discount.”,

(c) by the insertion after subsection (6) of the following subsection:

“(6A) (a) If a person, other than a flat-rate farmer, issues an invoice stating an amount of flatrate addition, he shall be liable to pay to the Revenue Commissioners as tax the amount of flat-rate addition stated and shall, in relation to such amount, be deemed, for the purposes of this Act, to be a taxable person.

(b) If a flat-rate farmer issues an invoice stating an amount of flat-rate addition otherwise than in respect of an actual supply of agricultural produce or an agricultural service or in respect of such a supply but stating a greater amount of flat-rate addition than is appropriate to the supply, he shall be liable to pay to the Revenue Commissioners as tax the amount or the excess amount, as the case may be, of the flat-rate addition stated and shall, in relation to such amount or such excess amount, be deemed, for the purposes of this Act, to be a taxable person.

(c) If a flat-rate farmer, in a case in which he is required to issue a farmer credit note under subsection (4) (b), fails to issue the credit note within the time allowed by regulations or issues a credit note stating a lesser amount of flat-rate addition than is appropriate to the reduction in consideration or the discount, he shall be liable to pay to the Revenue Commissioners as tax the amount of flat-rate addition which should have been stated on the credit note or the amount of the deficiency of flat-rate addition, as the case may be, and shall, in relation to such amount or such deficiency, be deemed, for the purposes of this Act, to be a taxable person.”,

(d) by the insertion in subsection (8), after “subsection (1)” of “or subsection (2), as may be appropriate,”,

(e) by the insertion in subsection (9), after paragraph (a), of the following paragraph—

“(aa) Paragraph (a) shall not apply where the person who issued the invoice referred to therein was, at the time of its issue, a person authorised, in accordance with section 14 (1), to determine his tax liability in respect of supplies of the kind in question by reference to the amount of moneys received.”,

(f) by the insertion in subsection (10) (a) after “another registered person” of “or agricultural produce or agricultural services are supplied to a registered person by a flat-rate farmer”,

(g) by the insertion after subsection (11) of the following subsection:

“(11A) Where a person who is entitled to receive a farmer credit note under subsection (4) (b) from another person issues to that other person, before the date on which a farmer credit note is issued by that other person, a document (in this section referred to as a farmer debit note) in such form and containing such particulars as may be specified by regulations, then, for the purposes of this Act—

(a) the person who issues the debit note shall, if the person to whom it is issued accepts it, be deemed to have received from the person by whom the debit note was accepted a farmer credit note containing the particulars set out in such debit note, and

(b) the person to whom such debit note is issued shall, if he accepts it, be deemed to have issued to the person from whom the debit note was received a farmer credit note containing the particulars set out in such debit note.”,

(h) by the insertion in subsection (12) (a) (ii) before “services”, of “goods or”., and

(i) by the insertion of the following subsection after subsection (12):

“(13) The provisions of the Principal Act (other than this section) relating to credit notes and debit notes issued under subsections (2) and (11), respectively, of this section shall apply in relation to farmer credit notes and farmer debit notes as they apply in relation to the credit notes and debit notes aforesaid.”.’.”.

(a) the total amount of tax payable by the person was greater than the total amount of tax (if any) paid by him,

(b) the total amount of tax refunded to the person in accordance with section 20 (1) was greater than the amount (if any) properly refundable to him, or

(c) an amount of tax is payable by the person and a refund under section 20 (1) has been made to the person,

(i) the total amount of tax so estimated,

(ii) the total amount of tax (if any) paid by the person or refunded to the person in relation to the said period, and

(iii) the total amount so due and payable as aforesaid (referred to subsequently in this section as the amount due’).

(a) the person may, if he claims that the amount due is excessive, on giving notice to the Revenue Commissioners within the period of twenty-one days from the date of the service of the notice, appeal to the Appeal Commissioners, and

(b) on the expiration of the said period, if no notice of appeal is received or, if notice of appeal is received, on determination of the appeal by agreement or otherwise, the amount due, or the amended amount due as determined in relation to the appeal, shall become due and payable as if the tax were tax which the person was liable to pay for the taxable period during which the period of fourteen days from the date of the service of the notice under subsection (1) expired or the appeal was determined by agreement or otherwise, whichever taxable period is the later.”.’.”.

(a) by the insertion, in subsection (1), after “11 (7),”, of “12A,”,

(b) by the insertion after subsection (2) of the following subsection:

“(2A) Any person who, otherwise than under and in accordance with section 12A or 17 (4) (a), issues an invoice in which an amount of flat-rate addition is stated shall be liable to a penalty of £20.”, and

(c) by the insertion, in subsection (3), after “(2)” of “or (2A)”.’.”.

(a) by the substitution of the following subsection for subsection (3):

“(3) Proceedings may not be commenced by virtue of subsection (2) against the personal representative of a deceased person at a time when, by virtue of paragraph (b) of subsection (5), an estimation of tax may not be made on the said personal representative in respect of tax which became due by such person before his death.”,

and

(b) by the substitution, in subsection (5), of the following paragraph for paragraph (b):

“(b) No estimation of tax shall be made by virtue of this subsection later than three years after the expiration of the year in which the deceased person died, in a case in which the grant of probate or letters of administration was made in that year, and no such estimation shall be made later than two years after the expiration of the year in which such grant was made in any other case, but the foregoing provisions of this subsection shall have effect subject to the proviso that where the personal representative—

(i) after the year in which the deceased person died, lodges a corrective affidavit for the purposes of assessment of estate duty or delivers an additional affidavit under section 38 of the Capital Acquistions Tax Act, 1976, or

(ii) is liable to deliver an additional affidavit under the said section 38, has been so notified by the Revenue Commissioners and did not deliver the said additional affidavit in the year in which the deceased person died,

such estimation may be made at any time before the expiration of two years after the end of the year in which the corrective affidavit was lodged or the additional affidavit was or is delivered.”.’.”.

(b) by the deletion of paragraph (w) of the said subsection (1), and’.”.