The Principal Act is amended -

(a) in section 15 -

(i) in subsection (1), by the substitution of "accountable person" for "taxable person" in each place where it occurs,

(ii) in subsection (3), by the deletion of "(which date shall not be earlier than the date of issue of the notice)", and

(iii) by the insertion of the following subsections after subsection (4):

"(4A) Where there has been a significant change in the financial, economic and organisational links between the persons in a group, the person in the group notified in accordance with subsection (1)(a)(i) shall, not later than 30 days after the end of the taxable period during which the significant change concerned occurs, notify the Revenue Commissioners in writing that there has been such a significant change.

(4B) Where -

(a) a person in a group ceases to be established in the State, or

(b) the requirement that at least one of the persons in the group concerned is an accountable person is no longer met,