4. The conditions to be fulfilled by a person in order to obtain a repayment of tax under this Order in accordance with subparagraph (1) of paragraph 3 are that the person shall:

(a) complete such form as is provided for that purpose by the Revenue Commissioners, and shall certify the particulars shown on such form to be correct;

(b) establish to the satisfaction of the Revenue Commissioners that that person is a qualifying person;

(c) produce—

(i) in the case of a supply to that person of a qualifying vehicle, an invoice, issued to that person in accordance with section 17 (12) (a) (i) (amended by section 30 (2) of, and the Second Schedule to, the Value-Added Tax (Amendment) Act, 1978 (No. 34 of 1978)) of the Act, establishing the amount of tax borne by that person on that supply,

(ii) in the case of the hire or lease of a qualifying vehicle, a copy of the hiring agreement or leasing agreement, as may be appropriate, and, in respect of each repayment claim, an invoice, issued to that person in accordance with the said section 17 (12) (a) (i) establishing the amount of tax borne by that person,

(iii) in the case of an intra-Community acquisition of a qualifying vehicle, an official receipt or other document establishing the amount of tax paid by that person in respect of the intra-Community acquisition, together with the invoice issued to that person by the supplier in the Member State of supply, or

(iv) in the case of an importation of a qualifying vehicle, an official receipt or other document establishing the amount of tax paid by that person on the importation and indicating the number of the relevant customs entry.