Meaning of “supply”
3.—(1) Subject to the following provisions of this Article, references in this Order to supplying goods shall be construed as references to doing any of the following, whether as principal or agent, that is to say—
(a)selling, hiring out or lending the goods;
(b)entering into a hire-purchase agreement to furnish the goods;
(c)the performance of any contract for work and materials to furnish the goods;
(d)providing the goods in exchange for any consideration (including trading stamps) other than money;
(e)providing the goods in or in connection with the performance of any statutory function; or
(f)giving the goods as a prize or otherwise making a gift of the goods;
and, in relation to gas or water, those references shall be construed as including references to providing the service by which the gas or water is made available for use.
(2) For the purposes of any reference in this Order to supplying goods, where a person (“the ostensible supplier”) supplies goods to another person (“the customer”) under a hire-purchase agreement, conditional sale agreement or credit-sale agreement or under an agreement for the hiring of goods (other than a hire-purchase agreement) and the ostensible supplier—
(a)carries on the business of financing the provision of goods for others by means of such agreements; and
(b)in the course of that business acquired his interest in the goods supplied to the customer as a means of financing the provision of them for the customer by a further person (“the effective supplier”),
the effective supplier and not the ostensible supplier shall be treated as supplying the goods to the customer.
(3) Subject to paragraph (4), the performance of any contract by the erection of any building or structure on any land or by the carrying out of any other building works shall be treated for the purposes of this Order as a supply of goods in so far as, but only in so far as, it involves the provision of any goods to any person by means of their incorporation into the building, structure or works.
(4) Except for the purposes of, and in relation to, any provision made by or under Part III, references in this Order to supplying goods shall not include references to supplying goods comprised in land where the supply is effected by the creation or disposal of an interest in the land.
(5) Except in Part II, references in this Order to a person’s supplying goods shall be confined to references to that person’s supplying goods in the course of a business of his, but for the purposes of this paragraph it shall be immaterial whether the business is a business of dealing in the goods.
(6) For the purposes of paragraph (5) goods shall not be treated as supplied in the course of a business if they are supplied, in pursuance of an obligation arising under or in connection with the insurance of the goods, to the person with whom they were insured.
(7) References in Parts III and IV to supplying goods shall not include—
(a)references to supplying goods where the person supplied carries on a business of buying goods of the same description as those goods and repairing or reconditioning them;
(b)references to supplying goods by a sale of articles as scrap (that is to say, for the value of materials included in the articles rather than for the value of the articles themselves).
(8) Where any goods have at any time been supplied by being hired out or lent to any person, neither a continuation or renewal of the hire or loan (whether on the same or different terms) nor any transaction for the transfer after that time of any interest in the goods to the person to whom they were hired or lent shall be treated for the purposes of this Order as a further supply of the goods to that person.
(9) A ship, aircraft or motor vehicle shall not be treated for the purposes of this Order as supplied to any person by reason only that services consisting in the carriage of goods or passengers in that ship, aircraft or vehicle, or in its use for any other purpose, are provided to that person in pursuance of an agreement relating to the use of the ship, aircraft or vehicle for a particular period or for particular voyages, flights or journeys.