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(b) (i) Faoi réir fhomhír (ii), má tharlaíonn, faoi chomhaontú a bheidh déanta roimh an lá sonraithe, go seachadfaidh duine cuntasach earraí nó go ndéanfaidh sé seirbhísí an lá sin nó dá éis in imthosca a thabharfaidh gurb inmhuirir cáin, déanfar, cheal aon chomhaontú dá mhalairt, an chomaoin dá bhforáiltear faoin gcomhaontú a choigeartú tríd an méid, más ann, a áiríodh ann mar gheall ar cháin láimhdeachais nó cáin mhórdhíola nó an dá cháin sin, de réir mar a bheidh, a fhágáil as agus méid is comhionann le méid na cánach is inmhuirir amhlaidh a áireamh ann, agus measfar gurb í an chomaoin arna coigeartú amhlaidh an chomaoin dá bhforáiltear faoin gcomhaontú.
( b ) (i) Subject to subparagraph (ii), where, under an agreement made before the specified day, an accountable person delivers goods or renders services on or after that day in such circumstances that tax is chargeable, the consideration provided for under the agreement shall, in the absence of any agreement to the contrary, be adjusted by excluding therefrom the amount, if any, included on account of turnover tax or wholesale tax or both of those taxes, as the case may be, and including therein an amount equal to the amount of the tax so chargeable, and the consideration as so adjusted shall be deemed to be the consideration provided for under the agreement.