Section 5 of the Principal Act is amended -
(a) in subsection (6)(e) by the insertion of the following after subparagraph (iii) (inserted by the Finance Act, 1986):
"(iiia) in case they are received, otherwise than for a business purpose, by a person in the State (referred to in this subparagraph as the 'recipient') and are supplied by a person who has his establishment in another Member State of the Community, in circumstances in which value-added tax referred to in Council Directive No. 77/388/EEC of 17 May 1977 is not payable in that Member State because the recipient held himself out or allowed himself to be held out as a taxable person within the meaning of Article 4 of that Directive in respect of such supplies, the State,",
and
(b) by the substitution of the following for subsection (8) (inserted by the Act of 1978):
(a) The transfer of goodwill or other intangible assets of a business, in connection with the transfer of the business or part thereof, even if that busin