— such measure, intended to simplify the procedure for charging tax, shall not affect, except to a negligible extent, the amount of tax due at the final consumption stage.
— ní dhéanfaidh beart den sórt sin, atá ceaptha chun nós imeachta gearrtha na cánach a shimpliú, difear, ach amháin go feadh méid nach fiú trácht air, do mhéid na cánach atá dlite ag céim an tomhaltais deiridh.