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    <title>Amendment of section 13.</title>
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    <description>Amendment clarifies responsibility for issuing tax invoices and fixes the operative invoice date: where the supplier must issue the invoice, the supplier&#039;s invoice date applies; where the recipient must issue the invoice, the recipient&#039;s invoice date applies. A new clause is inserted to cover recipient-issued invoices and the existing proviso references are extended to include that new clause to ensure consistent application.</description>
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      <description>Amendment clarifies responsibility for issuing tax invoices and fixes the operative invoice date: where the supplier must issue the invoice, the supplier&#039;s invoice date applies; where the recipient must issue the invoice, the recipient&#039;s invoice date applies. A new clause is inserted to cover recipient-issued invoices and the existing proviso references are extended to include that new clause to ensure consistent application.</description>
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