(1) In this section -
''auctioneer'' means an accountable person who, in the course or furtherance of business, acting on behalf of another person pursuant to a contract under which commission is payable on purchase or sale, offers tangible movable goods for sale by public auction with a view to handing them over to the highest bidder;
''auctioneer's margin'' means an amount which is equal to the difference between the total amount, including any taxes, commissions, costs and charges whatsoever, payable by the purchaser to the auctioneer in respect of the auction of auction scheme goods and the amount payable by the auctioneer to the principal in respect of the supply of those goods and shall be deemed to be inclusive of tax;
''auction scheme'' means the special arrangements for the taxation of supplies of auction scheme goods;
''auction scheme goods'' means any works of art, collectors' items, antiques or second-hand goods sold by an auctioneer at a public auction while acting on