The margin scheme shall apply to the supply by a taxable dealer of second-hand goods, works of art, collectors' items or antiques where those goods have been supplied to him within the Community by one of the following persons:

1. (a)

   a non-taxable person;

2. (b)

   another taxable person, in so far as the supply of goods by that other taxable person is exempt pursuant to Article 136;

3. (c)

   another taxable person, in so far as the supply of goods by that other taxable person is covered by the exemption for small enterprises provided for in Articles 282 to 292 and involves capital goods;

4. (d)

   another taxable dealer, in so far as VAT has been applied to the supply of goods by that other taxable dealer in accordance with this margin scheme.