Section 17 of the Principal Act is hereby amended -
(a) by the addition of the following proviso to subsection (1):
"Provided that, where goods are supplied in accordance with the terms of paragraph (b) of subsection (1) of section 3, and the ownership of those goods is transferred to a person supplying, in respect of those goods, financial services of the kind specified in subparagraph (e) of paragraph (i) of the First Schedule, the taxable person making the supply of the goods in question shall issue the invoice to the person supplying the said financial services in lieu of the taxable person to whom the supply of the goods is made and that invoice shall include the name and address of the person supplying those financial services.",
(b) by the insertion of the following subsections after subsection (1A):
"(1AA) Where the proviso to subsection (1) applies, the person supplying the financial services in question shall issue a document to the person to whom the supply of goods is