Section 5(5)

The Treasury may by order make provision for securing, subject to any exceptions provided for by or under the order, that where in such circumstances as may be specified in the order goods of a description so specified are taken possession of or produced by a person in the course or furtherance of a business carried on by him and— the goods are treated for the purposes of this Act as being both supplied to him for the purpose of that business and supplied by him in the course or furtherance of it. are neither supplied to another person nor incorporated in other goods produced in the course or furtherance of that business; but are used by him for the purpose of a business carried on by him,

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Source: legislation.gov.uk · retrieved 2026-07-28