Clause 11

by deleting the word “and” at the end of subsection (1)(b);

by deleting the full-stop at the end of paragraph (c) of subsection (1) and substituting the word “; and”, and by inserting immediately thereafter the following paragraph:“(d)require any taxable person making any exempt supply to another person to provide that other person, within such time as may be prescribed or such time as the Comptroller may allow, with an invoice containing such particulars as may be so specified, including but not limited to particulars of the supply and the persons by and to whom the supply is made.”; and

by inserting, immediately after the word “tax” in the section heading, the word “, etc.”.