(1) A taxable dealer who purchases agricultural machinery from a flat-rate farmer shall, subject to the provisions of this section and in accordance with subparagraph (via) of paragraph (a) of subsection (1) of section 12, be entitled to deduct the residual tax contained in the price payable by such taxable dealer in respect of that purchase.
(1A) A taxable dealer who purchases agricultural machinery from a person where the disposal of that agricultural machinery by such person to such taxable dealer was deemed in accordance with section 3(5)(d) not to be a supply of goods shall, subject to the provisions of this section and in accordance with subparagraph (vib) of paragraph (a) of subsection (1) of section 12, be entitled to deduct the residual tax, determined by the formula in subsection (3), contained in the price payable by such taxable dealer in respect of that purchase.
(1B) A person who disposes of agricultural machinery to a taxable dealer where the disposal of that agricu