Section 10B of the Principal Act is amended with effect from 1 January 2010 by substituting the following for subsection (10):
"(10) Notwithstanding paragraph 12 of Schedule 1, where an accountable person acquires goods to which the auction scheme has been applied and that person subsequently supplies those goods, that paragraph shall not apply to that supply, unless the goods consist of -
(a) motor vehicles within the meaning of section 12(3)(b) which that person acquired other than as stock-in-trade or for the purposes of a business which consists in whole or in part of the hiring of motor vehicles or for use, in a driving school business, for giving driving instruction, or
(b) goods used by that person solely in the course of an exempted activity.".