Section 8 of the Principal Act is amended -
(a) in subsection (1) (as amended by the Finance Act 2003) by substituting "in paragraph (f) or (g) of subsection (1A) "for "in subsection (1A) (f) ", and
(b) by inserting the following after subsection (1A) (f):
"(g) Where a taxable person not established in the State supplies gas through the natural gas distribution system, or electricity, to a recipient in the State and where such recipient is -
(i) a taxable person,
(ii) a Department of State or local authority,
(iii) a body established by statute, or
(iv) a person who receives that supply for the purpose of any activity specified in the First Schedule,
then that recipient shall in relation to that supply be a taxable person or be deemed to be a taxable person and shall be liable to pay the tax chargeable as if that recipient supplied those goods in the course or furtherance of business.".