The Principal Act is hereby amended by the substitution of the following section for section 37:
"37. Where a taxable person not established in the State supplies goods or services, the Revenue Commissioners may, where it appears requisite to them to do so for the protection of the revenue, deem a person who -
(a) acts or has acted on behalf of the taxable person in relation to such supplies, or
(b) allows or has allowed such supplies to be made on land owned, occupied or controlled by him,
to have made such supplies in the course or furtherance of business from the date of service on him of a notice in writing to that effect.".