Section 10A (inserted by the Act of 1995) of the Principal Act is hereby amended in subsection (1) -
(a) by the substitution of the following definition for the definition of "margin scheme goods":
"'margin scheme goods' means any works of art, collectors' items, antiques or second-hand goods supplied within the Community to a taxable dealer -
(a) by a person, other than a person referred to in paragraph (c), who was not entitled to deduct, under section 12, any tax in respect of that person's purchase, intra-Community acquisition or importation of those goods:
Provided that person is not a taxable person who acquired those goods from -
(i) a taxable dealer who applied the margin scheme to the supply of those goods to that taxable person, or
(ii) an auctioneer within the meaning of section 10B who applied the auction scheme within the meaning of section 10B to the supply of those goods to that taxable person,
or
(b) by a person in another Member State who was not entitled to deduc