Section 12 of the Principal Act is amended -
(a) in subsection (1) (a) -
(i) in paragraph (iiic) with effect from 1 July 2008 by substituting "section 4B(6) (a) or 4(8)" for "section 4(8)", and
(ii) with effect from 1 September 2008 by inserting the following after subparagraph (vb):
"(vc) the tax chargeable during the period, being tax for which the principal is liable by virtue of section 8(1B) in respect of construction operations services received by that principal; but this subparagraph shall apply only where that principal would be entitled to a deduction of that tax elsewhere under this subsection if that tax had been charged to such principal by another accountable person,",
(b) in subsection (4) with effect from 1 July 2008 -
(i) in paragraph (a) by inserting "movable" after "means" in the definition of "dual-use inputs", and
(ii) in paragraph (f) by substituting "accounting year" for "accounting period",
and
(c) with effect from 1 July 2008 by deleting subsection (5).