(1) The Principal Act is amended -

(a) in section 21 -

(i) by deleting paragraph (e), and

(ii) in paragraph (f) by substituting "section 50 and section 81 and Schedule 2" for "section 46(2), (3), (4) and (5) and sections 50, 54, 56 and 81 and Schedule 2",

(b) in section 46(2) by substituting "Any person who is primarily accountable for the payment of tax by virtue of paragraph (c) of section 16, paragraph (c) of section 21, or section 45(1)," for "Subject to paragraph (e) of section 21, any person who is primarily accountable for the payment of tax by virtue of section 45(1), or by virtue of paragraph (c) of section 16",

(c) in section 46(3) by substituting "Subsection (2)(c) (other than in respect of tax arising by reason of section 20)" for "Subsection (2)(c)",

(d) in section 46(4) by substituting "section 15 or 20" for "section 15",

(e) in section 46(15) by substituting "a person who is resident or ordinarily resident in the State" for "a person who is living and domiciled in the State",