Section 3 of the Principal Act is hereby amended -
(a) in subsection (1):
(i) in paragraph (e) (inserted by the Act of 1978):
(I) by the substitution of ", imported or otherwise acquired" for "or imported", and
(II) by the deletion of "and",
(ii) in paragraph (f) (inserted by the Act of 1978):
(I) by the substitution of the following subparagraph for subparagraph (i):
"(i) upon their purchase, intra-Community acquisition or importation by the taxable person, or",
(II) in subparagraph (ii) by the deletion of ", importation", and
(III) by the insertion after "section 12," of "and",
and
(iii) by the insertion of the following paragraph after paragraph (f) -
"(g) the transfer by a person of goods from his business in the State to the territory of another Member State for the purposes of his business, other than for the purposes of any of the following:
(i) the transfer of the goods in question under the circumstances specified in paragraph (b) or (d) of subsection (6),
(ii) the transf