(1) Section 32 of the Principal Act is amended -
(a) by substituting the following for subsection (1)(e):
(i) the manner in which any amount may be apportioned, including the methods of apportionment which may be applied for the purposes of paragraphs (a) and (b) of section 11(3),
(ii) the circumstances or conditions under which a supply may or may not be treated as an ancillary supply, a composite supply, an individual supply, a multiple supply or a principal supply,
(iii) a relatively small amount, or an element of a supply, which may be disregarded for the purposes of applying section 11(3);",
and
(b) by inserting the following after subsection (2A):
"(2B) Regulations under this Act may contain such incidental, supplementary and consequential provisions as appear to the Revenue Commissioners to be necessary for the purposes of giving full effect to -
(a) Council Directive No. 77/388/EEC of 17 May 1977 [OJ No. L145 of 13.6.1977, p.1],
(b) Council Directive No. 79/1072/EEC o