4.  After Note (2A) there shall be inserted—

“(2B) For the purposes of this group a non-profit making body means any body which—

(a) is precluded from distributing, and does not distribute, any profit it makes; and

(b) applies any profits made from supplies of a description within items 2 and 3 to the continuance or improvement of the facilities made available by means of the supplies.”.