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4The two last foregoing paragraphs shall apply where a contract (not being a contract of sale) was made for the application of a process of manufacture resulting in a relevant vehicle, as they would have applied if the contract bad been a contract for the sale of the vehicle to the person to whose order the process is applied by the person applying it to his order, but with the substitution—
(a)in paragraph 2 for the reference to similar vehicles being sold or offered for sale of a reference to contracts for similar operations being made or invited; and
(b)in paragraph 3 for the reference to the vehicle being delivered of a reference to the process being completed.
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