42. Amendment of section 75

Section 75 of the principal Act is amended—

in the shoulder note, by substituting for the words “taxable person” the words “any person”;

in subsection (1), by inserting after the words “taxable person,” the words “or any person other than a taxable person who, in carrying on his business, acquires any imported taxable service, or any foreign registered person”; and

in subsection (2)—

by substituting for the words “a taxable person” the words “the person referred to in that subsection”;