Section 88
Section 24 of the principal Act is amended —
ActIn forceProvision 96 of 108
Section 88
(a)
in subsection (1)—
(i)
in paragraph (a), by deleting the word “and” at the end of that paragraph; and
(ii)
by inserting after paragraph (a) the following paragraph:
“(aa) all records of imported taxable service; and”;
(b)
by inserting after subsection (5) the following subsection:
“(5A) This section shall also apply to any person other than a taxable person who, in carrying on his business, acquires any imported taxable service.”; and
(c)
in subsection (6), by substituting for the words “or (4)” the words “, (4) or (5A)”.