Section 17 of the Principal Act is amended by inserting the following after subsection (1C) -
(a) In this subsection -
'travel agent' and 'margin scheme services' have the meanings assigned to them by section 10C(1);
'qualifying accommodation' and 'qualifying conference' have the meanings assigned to them by section 12(3)(ca).
(b) Where a travel agent supplies margin scheme services that include qualifying accommodation in connection with attendance by a traveller at a qualifying conference the travel agent shall issue a document to the traveller containing particulars of the amount of tax chargeable by the accommodation provider in respect of the supply of the qualifying accommodation to that traveller.".