3. Where a person, other than a manufacturer of goods of the kind in question, registered in accordance with section 9 of the Value-Added Tax Act, 1972 (No. 22 of 1972), establishes to the satisfaction of the Revenue Commissioners that—

(a) he holds at the commencement of the 1st day of March, 1979, a stock of radio receiving sets that are of the domestic or portable type or of a type suitable for use in road vehicles; or a stock of gramophones, radiogramophones or record players, for supply in the course of a business carried on by him, and

(b) he has purchased or imported the goods in question prior to the 1st day of March, 1979, in such circumstances that tax at the rate specified in section 11 (1) (c) (ii) of the said Act was borne or paid on the goods either by him or by a previous purchaser or importer of the goods and that the tax did not qualify for deduction under subsection (1) of section 12 of the Act except to the extent specified in the proviso to that subsection,

he shall, subject to the conditions specified in Article 4 of this Order, be entitled to be repaid such of the following amounts as are appropriate:

(i) in a case where the goods in question were imported by or delivered to the person in such circumstances that tax at the rate specified in section 11 (1) (c) (ii) of the said Act was charged on the importation or delivery, an amount equal to 30 per cent. of the amount on which tax was so charged, and

(ii) in any other case, the amount of tax which the Revenue Commissioners are satisfied has been borne on the acquisition of the goods and which does not qualify for deduction under section 12 (1) (a) of the Act.