36. Special provisions for deliveries made prior to the specified day.

Notwithstanding anything in this Act, where, in relation to goods of any kind the consideration for the delivery of which would be chargeable at a particular rate if delivered on or after the specified day, the total consideration in respect of deliveries made during the period of three months ended on the day immediately preceding the specified day by a person, other than a person authorised under section 14 to account for tax in respect of the taxable period commencing on the specified day on the basis of moneys actually received, exceeds by more than 10 per cent. the moneys received during that period in respect of sales of goods of that kind, the excess shall, unless the Revenue Commissioners otherwise direct, be deemed, for the purposes of this Act, to be the consideration for the delivery of goods of that kind and the delivery shall be deemed, for those purposes, to have been made on the specified day.