Section 64 of the Principal Act is amended -

(a) in subsection (9)(b) by substituting the following for subparagraph (i):

"(i) a connected supply occurs and the seller enters into a written agreement with the purchaser to the effect that the purchaser shall be responsible for all obligations under this Chapter in relation to the capital good from the date of the supply or transfer of that capital good, as if -

(I) the purchaser had acquired or developed the capital good at the time it was acquired or developed by the seller,

(II) the total tax incurred and the amount deducted by that seller in relation to that capital good were the total tax incurred and the amount deducted by the purchaser, and

(III) any adjustments made in accordance with this Chapter by the seller were made by the purchaser,",

(b) in subsection (9) by substituting the following for paragraph (c):

"(c) Where paragraph (b) applies -

(i) the purchaser shall:

(I) be responsible for the obligations referred to in paragraph (b) (i), and