(1) Section 17 of the Principal Act is amended -
(a) by inserting with effect from 1 September 2008 the following before subsection (2):
(a) Where a subcontractor who is an accountable person supplies a service to which section 8(1B) applies, that subcontractor shall issue a document to the principal indicating -
(i) that the principal is liable to account for the tax chargeable on that supply, and
(ii) such other particulars as would be required to be included in that document if that document was an invoice required to be issued in accordance with subsection (1) but excluding the amount of tax payable.
(b) Where the principal and the subcontractor so agree, the provisions of subsection (14) (a) may apply to this document as if it were an invoice.",
(b) by deleting with effect from 1 July 2008 subsection (1AAA),
(c) in subsection (1AB) by substituting with effect from 1 July 2008 "for the purposes of section 12C(1B)" for "for the purposes of subsection (1AAA) or section 1