Section 1 of the Principal Act is hereby amended -
(a) in subsection (1):
(i) by the insertion after the definition of "exempted activity" of the following definition:
"‘exportation of goods’ means the exportation of goods to a destination outside the Community and, where the context so admits, cognate words shall be construed accordingly;",
(ii) by the deletion of the definition of "harbour authority",
(iii) by the insertion after the definition of "immovable goods" of the following definition:
"‘importation of goods’ means the importation of goods from outside the Community into a Member State either -
(a) directly, or
(b) through one or more than one other Member State where value-added tax referred to in Council Directive No. 77/388/EEC of 17 May 1977 [O.J. No. L145,13 June 1977, page 1.] has not been chargeable on the goods in such other Member State or Member States in respect of the transaction concerned,
and, where the context so admits, cognate words shall be cons