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(1) (a) Notwithstanding sections 5(1) and 52(1) but subject to section 6(1), where a person (in this subsection referred to as the “relevant person”) supplies services which are exempt in accordance with section 52 and paragraph 3(4) of Schedule 1 section 52 and, paragraph 3(4) or 4(3) of Schedule 1 , then an authorised officer (being an officer of the Revenue Commissioners authorised by them in writing for the purposes of this subsection) shall—

(1) (a) Notwithstanding sections 5(1) and 52(1) but subject to section 6(1), where a person (in this subsection referred to as the “relevant person”) supplies services which are exempt in accordance with section 52 and paragraph 3(4) of Schedule 1 section 52 and, paragraph 3(4) or 4(3) of Schedule 1 , then an authorised officer (being an officer of the Revenue Commissioners authorised by them in writing for the purposes of this subsection) shall—

(III) such supplies as specified in that determination to be taxable supplies to which the rate specified in section 46(1)(c) paragraph (c) or (ca) paragraph (a), (c) or (ca), as appropriate, of section 46(1) refers.

(1) (a) Notwithstanding sections 5(1) and 52(1) but subject to section 6(1), where a person (in this subsection referred to as the “relevant person”) supplies services which are exempt in accordance with section 52 and paragraph 3(4) of Schedule 1 section 52 and, paragraph 3(4) or 4(3) of Schedule 1 , then an authorised officer (being an officer of the Revenue Commissioners authorised by them in writing for the purposes of this subsection) shall—

(1) (a) Notwithstanding sections 5(1) and 52(1) but subject to section 6(1), where a person (in this subsection referred to as the “relevant person”) supplies services which are exempt in accordance with section 52 and paragraph 3(4) of Schedule 1 section 52 and, paragraph 3(4) or 4(3) of Schedule 1 , then an authorised officer (being an officer of the Revenue Commissioners authorised by them in writing for the purposes of this subsection) shall—