(1) Section 8 of the Principal Act is amended -
(a) in subsection (1A)(aa)(i) by substituting "a taxable person who carries on a business in the State, or a person to whom a registration number has been assigned" for "a taxable person, or a person other than a taxable person to whom a registration number has been assigned",
(b) by substituting the following for subsection (2A):
"(2A) Notwithstanding section 2, the State or any public body shall not be treated as a taxable person acting in that capacity in respect of any activity or transaction that is carried out by it in, or is closely linked to, the exercise by the State or such public body of particular rights or powers conferred on it by any enactment, except where -
(a) that activity is listed in Annex I (which is set out in Schedule 7) of Council Directive 2006/112/EC of 28 November 2006 [OJ No. L 347, 11.12.2006, p.1] on the common system of value added tax, and is carried out by the State or that public body on a more than