(1)

(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.

(2)

(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.