# Finance Act 2009, Paragraph 5


(1) This paragraph applies where—
(a) the supply or grant of a right referred to in paragraph 2 or 3 (“the affected supply or grant”) is one of a series of supplies of, or grants of a right to, the same or substantially the same goods or services, and
(b) each of the supplies, and the grants of a right, in the series was or will be made in the expectation that the affected supply or grant would or will take place.
(2) In condition A in paragraphs 2 and 3 the references to the supplier and the grantor include any person who makes one of the supplies or grants one of the rights in the series.

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Source: https://www.legislation.gov.uk/ukpga/2009/10/schedule/3/paragraph/5 (the official version)
Page: https://openlegislation.uk/finance-act-2009/schedule-3/paragraph-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.