The Principal Act is hereby amended by the insertion of the following section after section 12A:
"12B.
(1) Where a taxable dealer supplies a means of transport, the residual tax which is deductible in accordance with section 12(1)(a)(vi) shall be deemed to be tax and shall be the amount referred to in subsection (4).
(2) The entitlement to deduct residual tax referred to in subsection (1) shall arise only where a taxable dealer purchases or acquires -
(a) a means of transport from a person, other than a person referred to in subsection (10), who was not entitled to deduct, under section 12, any tax in respect of that person's purchase, intra-Community acquisition or importation of that means of transport, or
(b) a means of transport other than a new means of transport from a person in another Member State who was not entitled to deduct, under the provisions implementing Article 17 of Council Directive No. 77/388/EEC of 17 May 1977 in that Member State, any value-added tax referred