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(1) Notwithstanding section 46(1), tax shall be charged at the rate specified in section 46(1)(c) paragraph (c) or (ca), as appropriate, of section 46(1) of the amount on which tax is chargeable in relation to—

(1) Notwithstanding section 46(1), tax shall be charged at the rate specified in section 46(1)(c) paragraph (c) or (ca), as appropriate, of section 46(1) of the amount on which tax is chargeable in relation to—

(2) Notwithstanding section 46(1), tax shall be charged at the rate specified in section 46(1)(c) paragraph (c) or (ca), as appropriate, of section 46(1) of the amount on which tax is chargeable in relation to the intra-Community acquisition in the State by an accountable person of a work of art of the kind specified in paragraph 1 of Schedule 5 where the supply of that work of art to that accountable person which resulted in that intra-Community acquisition is a supply of the kind that would be charged at the rate specified in section 46(1)(c) paragraph (c) or (ca), as appropriate, of section 46(1) in accordance with subsection (1)(b) or (c) if that supply had occurred within the State.

(2) Notwithstanding section 46(1), tax shall be charged at the rate specified in section 46(1)(c) paragraph (c) or (ca), as appropriate, of section 46(1) of the amount on which tax is chargeable in relation to the intra-Community acquisition in the State by an accountable person of a work of art of the kind specified in paragraph 1 of Schedule 5 where the supply of that work of art to that accountable person which resulted in that intra-Community acquisition is a supply of the kind that would be charged at the rate specified in section 46(1)(c) paragraph (c) or (ca), as appropriate, of section 46(1) in accordance with subsection (1)(b) or (c) if that supply had occurred within the State.

(2) Notwithstanding section 46(1), tax shall be charged at the rate specified in section 46(1)(c) paragraph (c) or (ca), as appropriate, of section 46(1) of the amount on which tax is chargeable in relation to the intra-Community acquisition in the State by an accountable person of a work of art of the kind specified in paragraph 1 of Schedule 5 where the supply of that work of art to that accountable person which resulted in that intra-Community acquisition is a supply of the kind that would be charged at the rate specified in section 46(1)(c) paragraph (c) or (ca), as appropriate, of section 46(1) in accordance with subsection (1)(b) or (c) if that supply had occurred within the State.