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(b) Where the principal and the subcontractor so agree, section 71(1) may apply to this document as if it were an invoice.

(b) Where the recipient and the person who supplied the scrap metal so agree, section 71(1) may apply to this document as if it were an invoice.

(b) Where the recipient and the person who supplied the construction work so agree, section 71(1) may apply to this document as if it were an invoice.

(b) Where the recipient and the person who supplied the gas or electricity so agree, section 71(1) section 71 may apply to this document as if it were an invoice.

(b) Where the recipient and the person who supplied the gas or electricity certificate so agree, section 71(1) may apply to this document as if it were an invoice.

(b) a copy of any invoice deemed to be issued by the person in the circumstances specified in section 71, and