Section 5 of the Principal Act is hereby amended -
(a) in subsection (6) -
(i) by the insertion in paragraph (dd) (inserted by the Act of 1997) after "a telecommunications service" of ", or a telephone card as defined in subsection (6A),",
(ii) by the insertion of the following paragraph after paragraph (dd):
"(ddd) The place of supply of a telecommunications service or of a telephone card as defined in subsection (6A) shall be deemed, for the purposes of this Act, to be the State when that service is supplied by a taxable person from an establishment in the State and it is received, otherwise than for a business purpose, by a person whose usual place of residence is situated outside the Community, and it is effectively used and enjoyed in the State.",
(iii) by the insertion in paragraph (e) (inserted by the Finance Act, 1986) after "specified in the Fourth Schedule" of "with the exception of the supply of services referred to in paragraphs (ddd) and (ee) in the circumstances spec