Section 12 of the Principal Act is hereby amended -
(a) in paragraph (a) of subsection (1) by the substitution of the following subparagraph for subparagraph (vi):
"(vi) subject to and in accordance with regulations (if any), residual tax referred to in section 12B,",
and
(b) by the insertion of the following subsection after subsection (3):
"(3A) Notwithstanding anything in this section, where -
(a) the provisions of subsection (3) or (8) of section 10A or subsection (3) of section 10B have been applied to a supply of goods to a taxable person, or
(b) a taxable dealer deducts residual tax, in accordance with subsection (1)(a)(vi), in respect of a supply of a means of transport to a taxable person,
that taxable person shall not deduct, in accordance with subsection (1), any tax in relation to the supply to that person.".