(1) In this section -

"agricultural machinery" means machinery or equipment (other than a motor vehicle within the meaning of section 60(1)) which has been used by a flat-rate farmer for the purpose of that farmer's Annex VII activity in circumstances where any tax charged on the supply of that machinery or equipment to the farmer would have been deductible by him or her if he or she had elected to be an accountable person at the time of that supply of the machinery or equipment to the farmer;

"antiques" means any of the goods specified in paragraph 24 of Schedule 3 or in paragraph 3 of Schedule 5;

"collectors' items" means any of the goods specified in paragraph 2 of Schedule 5;

"margin scheme" means the special arrangements for the taxation of supplies of margin scheme goods;