(1) The Principal Act is amended -

(a) in section 16 by inserting the following after subsection (4):

"(5)

(a) In this subsection 'construction work', in relation to immovable goods, includes -

(i) construction, extension, alteration and demolition services, and

(ii) engineering work or other operations which adapt those immovable goods for materially altered use.

(b) Where an accountable person supplies construction work in the State to a taxable person (in this subsection referred to as a 'recipient') to whom the accountable person is connected (within the meaning of section 97(3)), then -

(i) the recipient shall, in relation to such supplies, be an accountable person or be deemed to be an accountable person and shall be liable to pay the tax chargeable as if that recipient made that supply in the course or furtherance of business, and

(ii) the person who supplied the construction work shall not be accountable for or liable to pay such tax in respect of those supplies.",

(b) in section 19(1) by deleting paragraph (d),