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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—

(4) The Revenue Commissioners shall not make a determination under this section concerning any matter which has been determined on appeal under this Act or which is for the time being governed by an order under section 46(4) or 52(2), and shall not be required to make such a determination in relation to any of the matters referred to in an application under subsection (1) if—

(3) Notwithstanding section 52(1), a person who produces investment gold or transforms any gold into investment gold may, in accordance with conditions set out in regulations, waive the person’s right to exemption from tax on a supply of investment gold to another person who is engaged in the supply of goods and services in the course or furtherance of business.

(ii) A landlord who exercises such option (in this Act referred to as a “landlord’s option to tax”) shall, notwithstanding section 6(1) and (2), be an accountable person and liable to account for the tax on that letting in accordance with this Act, and that letting shall not be a supply to which section 52 applies.