(1) Section 11 of the Principal Act is amended -
(a) in subsection (1B) by substituting the following for paragraph (c):
"(c) A determination under this subsection shall have effect for all the purposes of this Act -
(i) in relation to a taxable person who makes an application for the determination, as on and from the date which shall be specified for the purpose in the determination communicated to the taxable person in accordance with paragraph (e) (i), and
(ii) in relation to any other person, as on and from the date which shall be specified for the purpose in the determination as published in the Iris Oifigiúil.",
and
(b) by substituting the following for subsection (3):
(a) Subject to section 10(8) -
(i) in the case of a composite supply, the tax chargeable on the total consideration which the taxable person is entitled to receive for that composite supply shall be at the rate specified in subsection (1) which is appropriate to the principal supply, but if that principa