Section 13 (inserted by the Act of 1978) of the Principal Act is hereby amended -
(a) in paragraph (c) of subsection (3) by the insertion of "(including any flat-rate addition)" after "means tax chargeable",
(b) by the insertion of the following subsection after subsection (3):
(a) The Revenue Commissioners shall, in accordance with regulations, repay to a person to whom this subsection applies the residual tax included in the consideration for supply of a new means of transport, where such new means of transport is subsequently dispatched or transported to another Member State.
(b) This subsection applies to a person not entitled to a deduction under section 12 of the tax borne or paid by him on the purchase, intra-Community acquisition or importation of the goods in question.".