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

(a) the importation into the State of goods specified in Schedule 5,

(b) the supply of a work of art of the kind specified in paragraph 1 of Schedule 5, effected by its creator or the creator's successors in title, or

(c) the supply of a work of art of the kind specified in paragraph 1 of Schedule 5, effected on an occasional basis by an accountable person other than a taxable dealer where -

(i) that work of art has been imported by the accountable person,

(ii) that work of art has been supplied to the accountable person by its creator or the creator's successors in title, or