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4. In paragraph 2, before sub-paragraph (4) insert—
“(3B) Where a supply is made by a person other than the person who made the grant giving rise to it, then for the purposes of sub-paragraph (3AA) above–
(a)the person making the supply shall be treated as the person who made the grant that gave rise to that supply; and
(b)the grant shall be treated as made at the time when that person made his first supply arising from the grant.”.
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