Section 8 of the Principal Act is amended -
(a) in subsection (1) by substituting "goods in the State in the circumstances set out in subsection (1A)(f) or supplies a service in the State in the circumstances set out in subsection (2)(aa)," for "a service in the State in the circumstances set out in subsection (2)(aa)", and
(b) in subsection (1A) by inserting the following paragraph after paragraph (e) -
"(f) Where a person not established in the State supplies goods in the State which are installed or assembled, with or without a trial run, by or on behalf of that person, and where the recipient of the supply of those goods is -
(i) a taxable person,
(ii) a Department of State or local authority,
(iii) a body established by statute, or
(iv) a person who receives that supply for the purpose of any activity specified in the First Schedule,
then that recipient shall in relation to that supply of those goods be a taxable person or be deemed to be a taxable person and shall be liable