Section 15B (inserted by the European Communities (Value-Added Tax) Regulations 1994 (S.I. 448 of 1994)) of the Principal Act is amended -
(a) by substituting "before the date of accession" for "on or before the 31st day of December, 1994" in each place where it occurs,
(b) by substituting "date of accession" for "1st day of January, 1995" in each place where it occurs,
(c) in subsection (5) by deleting the proviso to paragraph (c),
(d) by inserting the following after subsection (5):
"(5A) Subsection (5) (c) shall be deemed to be complied with where it is shown to the satisfaction of the Revenue Commissioners that -
(i) the date of the first use of the means of transport was before 1 January 1987 in the case of means of transport entering the State from the Republic of Austria, the Republic of Finland (excluding the Åland Islands) or the Kingdom of Sweden,
(ii) the date of the first use of the means of transport was before 1 May 1996 in the case of means of transport entering th