(a) In accordance with regulations, the Revenue Commissioners shall 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 who is not entitled to a deduction under Chapter 1 of Part 8 of the tax borne or paid by the person on the purchase, intra-Community acquisition or importation of the new means of transport in question.
(a) [deleted]
(b) [deleted]
(c) [deleted]
(d) Where a telephone card is used to access a telecommunications service, the value of the telephone card so used shall, for the purposes of section 37(3), be disregarded.
(3) Notwithstanding anything in this Act, a refund of the tax paid in respect of radio broadcasting reception apparatus and parts thereof belonging to an institution or society may be made to the institution or society but only
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