(1) The Principal Act is amended -

(a) in section 16 by inserting the following after subsection (5):

"(6)

(a) In this subsection -

'gas' means gas supplied through the natural gas distribution system.

(b) Where a taxable person who carries on a business in the State makes a supply of gas or of electricity to a taxable dealer who carries on a business in the State (in this subsection referred to as a 'recipient'), then -

(i) the recipient shall, in relation to that supply, be an accountable person or be deemed to be an accountable person and shall be liable to pay the tax chargeable as if that recipient made that supply in the course or furtherance of business, and

(ii) the person who supplied that gas or electricity shall not be accountable for or liable to pay such tax in respect of that supply.

(7)

(a) In this subsection -

'a gas or an electricity certificate' means an electronic document which conveys information about the source and production of energy.