Section 12 of the Principal Act is amended in subsection (1)(b) -
(a) by substituting "the Community," for "the Community, and" in subparagraph (ii)(II), and
(b) by inserting the following after subparagraph (ii):
"(iia) services consisting of the issue of new stocks, new shares, new debentures or other new securities by the taxable person in so far as such issue is made to raise capital for the purposes of the taxable person's taxable supplies, and".