Amendment of section 34

In section 34 of the principal Act,—

1. (a) in sub-section (1),—
   • (i) for the words "Where a tax invoice has", the words "Where one or more tax invoices have" shall be substituted;
   • (ii) for the words "a credit note", the words "one or more credit notes for supplies made in a financial year" shall be substituted;
2. (b) in sub-section (3),—
   • (i) for the words "Where a tax invoice has", the words "Where one or more tax invoices have" shall be substituted;
   • (ii) for the words "a debit note", the words "one or more debit notes for supplies made in a financial year" shall be substituted;