Paragraph 14 Occupation of premises
(1)
Sub-paragraph (2) applies where—
(a)
A has an unconsumed supply; and
(b)
that unconsumed supply is consumed by a person (“B”) in respect of premises which B occupies with the permission of A.
(2)
Paragraph 13(3) does not apply to an unconsumed supply to which sub-paragraph (1) applies.