"(12) (a) Subject to paragraph (b), where a taxable dealer purchases or acquires a means of transport referred to in subsection (2) in the period from 1 January 2010 to 30 June 2010 (in this subsection referred to as the 'transitional period') the amount of residual tax referred to in subsection (4) which that taxable dealer is entitled to deduct shall be restricted to

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