(1) The Principal Act is amended, in Part 9 -

(a) in section 123B -

(i) by the substitution of the following subsection for subsection (5):

"(5) The duty charged by subsection (4) on a statement delivered by a promoter pursuant to subsection (2) shall be paid by the promoter on delivery of the statement.",

and

(ii) by the insertion of the following subsection after subsection (13):

"(14) In this section, a reference to a card shall include a reference to a card in electronic form.",

and

(b) in section 124 -

(i) in subsection (2) -

(I) in paragraph (a) -

(A) by the substitution of the following definition for the definition of "account":

"'account' means an account maintained by a promoter to which amounts in respect of goods, services or cash obtained by a person by means of a charge card or company charge card are charged;",