Section 59(3) of the Principal Act is amended -

(a) in paragraph (a), by the substitution of "section 9(4) or 12(3)," for "section 9(4) or 12(3), or",

(b) in paragraph (b), by the substitution of "by him or her, or" for "by him or her.", and

(c) by the insertion of the following paragraph after paragraph (b):

"(c) an accountable person referred to in section 22(3) or 28(4), or a taxable person who is deemed to have supplied a letting in accordance with section 28(5), in respect of supplies to which those sections apply.".