230Exception for manufacturers and suppliers
(1)The restrictions in sections 217 and 218 do not apply in relation to any plant or machinery if—
(a)the relevant transaction is within section 213(1)(a) or (b), and
(b)the conditions in subsection (3) are met.
(2)The restrictions in sections 222 to 225 do not apply in relation to any plant or machinery if—
(a)the plant or machinery is the subject of a sale and finance leaseback which is within section 213(1)(a) or (b), and
(b)the conditions in subsection (3) are met.
(3)The conditions are that—
(a)the plant or machinery has never been used before the sale or the making of the contract,
(b)S’s business, or part of S’s business, is the manufacture or supply of plant or machinery of that class, and
(c)the sale is effected or the contract made in the ordinary course of that business.