Section 12 of the Principal Act is hereby amended -
(a) in subsection (1) (inserted by the Act of 1987) by the insertion of the following subparagraphs after subparagraph (ii) of paragraph (a):
"(iia) subject to such conditions (if any) as may be specified in regulations, the tax chargeable during the period, being tax for which he is liable in respect of intra-Community acquisitions of goods,
(iib) subject to and in accordance with regulations, in respect of goods supplied under section 3(1)(g) an amount equal to any residual tax included in the consideration for the supply,",
and
(b) in subsection (3) (inserted by the Act of 1978):
(i) by the substitution in subparagraph (iii) of paragraph (a) for "acquisition (including hiring)" of "purchase, hiring, intra-Community acquisition, or importation", and
(ii) by the insertion in subparagraph (iv) of paragraph (a) after "purchase" of "intra-Community acquisition or importation".