Subsection (2) of section 117 of the Finance Act, 1992, is hereby amended -

(a) in paragraph (i), by the insertion of the following subparagraphs after subparagraph (i):

"(ia) receiving or intending to receive from a consignor in the State excisable products which are released for consumption in the State and transported or intended to be transported through another Member State, or

(ib) dispatching or intending to dispatch to a consignee in the State excisable products which are released for consumption in the State and transported or intended to be transported through another Member State, or",

(b) by the insertion of the following paragraph after paragraph (m):

"(mm) specifying, in relation to an exemption certificate, any essential features of the certificate and any necessary control requirements relating to the authentication of the certificate.".